LTSP

Documentation
http://www.gentoo.org/doc/en/ltsp.xml

Installation
emerge ltsp

Kernel
Make sure your kernel has NFS Support!

CONFIG_NFSD=y CONFIG_NFSD_V2_ACL=y CONFIG_NFSD_V3=y CONFIG_NFSD_V3_ACL=y CONFIG_NFSD_V4=y CONFIG_NFS_ACL_SUPPORT=y CONFIG_NFS_COMMON=y