From Wine HQ [http://www.winehq.org/]: 
"Wine is an Open Source implementation of the Windows API on top of X, OpenGL, and Unix.

"Think of Wine as a compatibility layer for running Windows programs. Wine does not require [Microsoft Windows], as it is a completely free alternative implementation of the Windows API consisting of 100% non-Microsoft code, however Wine can optionally use native Windows [DLL]s if they are available. Wine provides both a development toolkit for porting Windows source code to [Unix] as well as a program loader, allowing many unmodified Windows programs to run on x86-based [Unix]es, including [Linux], [FreeBSD], Mac OS X, and [Solaris]."

''See also:''
   * All about Wine: Run Windows apps under Linux [http://www.pcworld.idg.com.au/index.php/id;392201216;fp;2;fpid;37]
   * Seven Versions Of WINE Benchmarked [http://www.phoronix.com/scan.php?page=article&item=938&num=1]
   * 11 Versions Of WINE Benchmarked [http://www.phoronix.com/scan.php?page=article&item=wine_feb08_tests&num=1]
   * Ubuntu 7.10 + WINE vs. Windows XP [http://www.phoronix.com/scan.php?page=article&item=882&num=1]

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