This looks like an interesting distro that could replace Win XP.
https://www.linuxdistrocommunity.com/videos/?user=LinuxSpatry&id=9TF-c3CrX2A (video)
The minimum HW requirements is calculated as equivalent of Pentium 300MHz / 128MB RAM / 3GB disk
Q4 OS - Debian Based Windows XP Replacement
Q4OS is a Debian (Wheezy) based distribution that uses the TRINITY desktop. Designed to give Linux a "Windows" look and feel.
Visit http://www.q4os.org/ for more details and download.
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[Thank you for links, S.]