Wikipedia
Longene
Longene is an operating system kernel intended to be binary compatible with application software and device drivers made for Microsoft Windows and Linux. In order to accomplish this, key features of the Windows kernel are ported to the Linux kernel.
Longene is written in the C programming language and is free and open source software. It is licensed under the terms of the GNU General Public License version 2 (GPLv2).
Although the project is in the alpha stage of development as of 2015, many Windows programs already work well.