ReactOS :

http://www.reactos.org/tw/index.html

http://blog.roodo.com/ystuan/archives/10460581.html

試著在 binary level 與 MS 的 Windows 相容，說來有點匪夷所思。但仔細想來，就是將每個 Windows 的關鍵零件都實作一份，＠＠好像還是很恐怖。

It also reference some from Wine project. According to the live video, at least it's workable - at some kind of situation.