GNU是一个自由操作系统，其内容软件完全以GPL方式发布。这个操作系统是GNU计划的主要目标，名称来自GNU's Not Unix!的递归缩写，因为GNU的设计类似Unix，但它不包含具著作权的Unix代码。GNU的创始人，理察·马修·斯托曼，将GNU视为「达成社会目的技术方法」。

作为操作系统，GNU的发展仍未完成，其中最大的问题是具有完备功能的内核尚未被开发成功。GNU的内核，称为Hurd，是自由软件基金会发展的重点，但是其发展尚未成熟。在实际使用上，多半使用Linux内核、FreeBSD等替代方案，作为系统核心，其中主要的操作系统是Linux的发行版。Linux操作系统包涵了Linux内核与其他自由软件计划中的GNU组件和软件，可以被称为GNU/Linux（见GNU/Linux命名争议）。

GNU /ɡnuː/ is an operating system and an extensive collection of computer software. GNU is composed wholly of free software licensed under the GPL.

GNU is a recursive acronym for "GNU's Not Unix!", chosen because GNU's design is Unix-like, but differs from Unix by being free software and containing no Unix code. The GNU project includes an operating system kernel, GNU HURD, which was the original focus of the Free Software Foundation (FSF). However, non-GNU kernels, most famously the Linux kernel, can also be used with GNU software; and since the kernel is the least mature part of GNU, this is how it is usually used. The combination of GNU software and the Linux kernel is commonly known as Linux (or less frequently GNU/Linux; see GNU/Linux naming controversy).