When comparing Gentoo Linux vs Ubuntu MATE, the Slant community recommends Gentoo Linux for most people. In the question“What are the best Linux distributions for desktops?” Gentoo Linux is ranked 15th while Ubuntu MATE is ranked 18th.
Specs
Question Ranking
Pros
Pro Full control of the software
Pro Portage's emerge is powerful
Pro Can be officially systemd-free
Gentoo's default init system is OpenRC. Gentoo also officially supports systemd-free Gnome and udev. Users are free to choose any init system they want.
Pro Great for anyone who is serious about learning the intricacies of Linux
It's useful for both beginners and professionals. For the installation, Gentoo offers various types, which are referred to as stages. Basically meaning how in depth you would want to go into the process of installation. For beginners it's useful to choose for a starting distro due to its various stages that can be very time consuming but beneficial as you learn the composition in general of Linux.
Pro Portability
There are many architectures available for Gentoo : i386, x86-64, PowerPC, PowerPC 64, sparc, DEC Alpha, ARM, MIPS, PA-RISC, S390, IA-64, sh, m68k.
Pro Documentation and community are second to none
Provides a whole handbook to refer to during setup and usage.
Pro A very large collection of software is available
There are more than 19.000 packages available in the official repository. And even more with overlays.
Pro Gentoo does not impose a standard look-and-feel
Pro Live USB
Pro Fully customizable
The usage of advanced features like USE flags makes it more customizable than any binary distribution.
Pro Can by optimized to any given CPU by using proper compile flags
Since everything is being built on your PC you can tune the code to make use of your CPU.
Pro Perfect for people who like Gnome 2
The goal of MATE is to maintain the look and feel of Gnome 2, while maintaining compatibility with Gnome 3. To that end, it has also forked and renamed many of Gnome's core applications. It benefits from the years of work and polish that have gone into the Gnome project.
Pro Simplicity of Gnome with the power of Ubuntu
Debian was good to use but has limited documentation and is difficult to pick up. Ubuntu MATE brings the ease of design and logic of the Gnome 2 style desktop so it's easy to get around coupled with the vast documentation, forums and ease of learning/using the Ubuntu system.
Pro Works great on old laptops
It does not have a lot of system requirements so it works pretty well even on older laptops.
Pro Highly configurable
Comes with an option to configure as Windows-like, Mac-like, Gnome-like, etc. in a single click. Wonderful to get you started without having to learn it all from scratch.
Pro Behaves like Ubuntu with Unity - after Ubuntu-Gnome transformation
No better place to continue Unity experience with Ubuntu (Left-side panel, HUD) and not as awkward as Gnome
Cons
Con Not beginner-friendly
You have to read a lot of instructions to start, even if you are familiar with Linux.
Con Customized package installation can take a long time and cause installation failures
The Gentoo package management system allows you to configure what compilation flags packages should support - i.e. specific processor flag support (SSE, SSE2, etc.), -O1, -O2, -O3 optimization, etc.
If you accept one of the default flags, Gentoo downloads binaries from the server. However, if you decide to optimise, it can and will download all source packages and start compiling allthe programs and libraries on your system. If your chosen flags don't work with a particular library, installation will fail.
Con Has no live images with graphical interface
Full installation is hand-made with a CLI (Command-Line Interface)
Con Since everything must be compiled it takes a lot longer to update
And if you have to update the kernel or some heavy software like Chromium it can takes hours if not more on weaker hardware.
Con Not bleeding edge
Users who want the latest and greatest software would be happier using Arch Linux, Antergos or another rolling release distro. However, because Ubuntu MATE is based on Ubuntu, users still have access to a large repository of recent software.
Con Redundant
There is absolutely no reason to install it, since it uses the same package repositories as Ubuntu and you can transform any Ubuntu install into a Ubuntu MATE install.