custom linux HELP

hi there not sure if this is the best place to start asking but here goes:
i am after setting up my mp3 player using a linux based operating system.
the catch is : I DONT want to use a freely available distribution ( i clearly like causing myself pain and hastle) i want to make my own, more compact operating system so that i can run it HAPPILY off a TINY storage medium such as compact flash. now i have done a number of searches on this but i cant find out much at all and i was wonderign if any of u chaps ( and chapesses- i presume we must have at least one arround) can help me out here?
basically i want it to boot and run an mp3 player ( only music but other types such as ogg would be handy too) be as small as possible and not be INCREDABLY difficult to get to terms with to build
i have SOME limited linux experience ( i had gentoo installed on mp pc for a while) but i got highly frustrated with it cos i didnt have the time to learn to use it properly so the pc got XP :$ but i figuire if i built it myself i will know how it works myself

( a bit like how i started to build an electric guitar to learn how that worked and half re-built a car to find how THAT worked -- i must be mad :$)

cheers ppl

POD

look into "linux from scratch" I've made a 20 meg linux distro to boot and play mp3s

Or, you could volunteer to assist someone already working on something simlar.

http://amacdys.sourceforge.net/amacdys.html

cheers chaps i apreciate a quick reply ( i dont think i will be much use to someone else to help them jeep guy but thatks for the suggestion, i think i will work too slowly plus i want to do it all if i can)
i will look into linux fron scratch hijinks21 that sounds good
i am now ( i really must be a sadistic sod musnt i?) looking into using free BSD
for ULTIMATE geek value u cant beat unix based systems ;)
but linux is still a poss ( need to do more research first and then copy it all to CF to get it booting like muck of the preverbial greased shovel lol)

cheers all
PoD

oh yeah am still open to more suggestions/ help if ppl can