A far fetched theory to some, but I think its a possibility that Naruto is the Fourth Reincarnate.

The Fourth tried to seal his own soul with Kyuubi's into the Death God's stomach.
However, Kyuubi is immortal, so when he sealed it in himself (either attempting the same suicide technique, or a modified version), he regressed into a baby.

Not wanting the village to treat the new kid as anything special, the Third and Jiraya decided to say it was just some random newborn.

Here are some signs:
1) Naruto has no relatives or family friends whatsoever. Very odd if he really was some random child the Fourth sealed the Kyuubi in. Sure Naruto's parents may have been killed, but I would think some relative would have survived.
2) Naruto look similar to the Fourth
3) Naruto has a seal on his stomach, looks exactly the same as the Third's seal on his stomach when he used the move on Orochimaru.

However, outside of the same DNA and maybe a memoryless soul, Naruto is not the Fourth. Naruto is raised under a different situation, and because of that probably has a different personality.

*** Other theories:
2) Naruto is the Fourth's son.

Not very possible, because if it were true, the Village wouldn't be such an ass to Naruto. Instead, they probably would treat him with much more respect and automatically expect more of him.

3) Naruto is some random child.

Well, I'm surprised how the Fourth just happened to find a newborn child to seal Kyuubi into in the heat of battle, very odd. Also like I mentioned above, how this newborn child has no relatives or family friends, which is very unusual unless his parents were complete recluses, and all of Naruto's other relatives died.

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