gentoo is a two-pane file manager for the X Window System. gentoo lets the user do (almost) all of the configuration and customizing from within the program itself. If you still prefer to hand-edit configuration files, they're fairly easy to work with since they are written in an XML format.

gentoo features a fairly complex and powerful file identification system, coupled to a object-oriented style system, which together give you a lot of control over how files of different types are displayed and acted upon. Additionally, over a hundred pixmap images are available for use in file type descriptions.

gentoo was written from scratch in ANSI C, and it utilises the GTK+ toolkit for its interface. For more information and screenshots, please see: http://www.obsession.se/gentoo/

So, how does this relate (or not) to Gentoo, the "compile everything from source" Linux Distro ? From the gentoo (file manager) site:

Gentoo the Linux distribution has nothing to do with gentoo the file manager, except the latter runs on the former. I actually used the name first of the two, way back in September 1998. I've been in touch with the Gentoo folks, and we're cool.