Is Debian based on Ubuntu?

Ubuntu builds on the Debian architecture and infrastructure and collaborates widely with Debian developers, but there are important differences. Ubuntu has a distinctive user interface, a separate developer community (though many developers participate in both projects) and a different release process.

What is the difference between Linux and Debian?

Debian GNU/Linux is a particular distribution of the Linux operating system, and numerous packages that run on it. Debian GNU/Linux is: full featured: Debian includes more than 58000 software packages at present. Users can select which packages to install; Debian provides a tool for this purpose.