Cloud computing has become a hot topic recently.Among many research issues of cloud computing

CCOS (cloud computing operating system) has attracted extensive attention.However

to date

there is no answer to such related issues:What is a cloud computing operating system? Why we need it? How to develop a CCOS? And no successful instance of CCOS has been witnessed.In this paper

we introduce a CCOS from the viewpoint of transparent computing

i.e.

a customer-controlled cloud computing

in which the client machines serve users' computing and services

and the networked servers provide the storage of programs and data.The CCOS manages all the networked and virtualized hardware and software to provide a unified service for users.Traditional operating systems

such as Linux and Windows are also defined as resources in the CCOS

which runs between the traditional operating system and the BIOS of computer motherboard.Therefore

the CCOS is a super operating system (Meta OS)

which manages a variety of networked resources

including traditional operating systems.This paper first introduces the concept of transparent computing and the Meta OS based on transparent computing

and then gives the layered structure of Meta OS and one of its implementation examples.