Not so Bleep.
Linux is a Unix port from a 32 bit to a 16 bit machine, or I've come to understand that anyway, made by Linus Torvalds
There's a big difference between Unix and Linux in the fact that Linux takes a lot more from Windows and the newer versions aren't based solely on the kernel, as you can go into Linux and mess with the kernel itself (unlike Windows) that's the big difference between it and windows. However, Linux isn't solely based off of the kernel (like I said) like Unix is.
on top of that I believe Linux has certain programs programmed in different languages, whereas Unix is strictly C-based.