i like to develop new os from linux.i have kernel source code of linux.can you give me any idea to just start the proceeding.And best linux os distribution for developing from it.

what do you mean you'd like to develop a new OS FROM linux? you want a derivative of it or something?

s....i want to linux source with some modifications of my own on kernel and other libraries with different interface

There so many linux distros out there, I don't think we need another one! But, for the porposes of learning and enhance your knowledge of linux and how it works, its definitly a good ideia. Hey good look with that, your distro may be sucessfull there are a philosophy behind it, goals, target people, fill some gaps that others distro don't (I can't see none now...).
I heave a few advices for you:
1 -> Install ArchLinux set it up a, make everything works, tweaky somestufs.
2 -> Compile a custom kernel.
3 -> Install Gentoo set it up...
4 -> Put your own LFS up and running.
5 -> Then make your distros.

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