1. Linux is the kernalof OS.
http://www.linux.org/
http://www.kernel.org/
2. Gnu is the tool collection of OS. Gnu had planned to implement the kernal of OS. But never finished it.
http://www.gnu.org/
http://www.gnu.org/software/gcc/
3. devian is a combination of linux and gnu. As its name means, it is called GNU/Linux.