Evgeny Golyshev, Elixir maintainer Debian/Ubuntu, published a working prototype of Win32/Linux-C:\Deb based systems Debian 13, offering Windows-like environment built on top of Wine and user-space components borrowed from ReactOS, running on top of the kernel LinuxThe user environment of the system uses Wine Explorer and is styled as Windows 95/98. Two images are available for testing: a raw image for running in QEMU and a VDI disk for VirtualBox, as well as scripts and instructions for self-building the system. The C:\Deb project is inspired by a similar system called Loss32, which was expected to be released in January of this year but never materialized.

Source: opennet.ru
