A Linux distribution, commonly referred to as just Lindows, created by Lindows.com. It is based on a combination of Xandros's Debian-based distribution and a custom version of WINE.
It is intended to be a replacement for Windows, and as such provides an easy migration path, importing wallpaper, internet settings and the such. It is very easy and quick to install, and is mainly based on KDE.
At the time of writing it is not complete but a (non-free) preview is available. This preview is buggy and has many problems, such as recommending users use the root account for their day-to-day work.
It is licensed to individuals rather than to individual computers, which means people can legally install it on all of their computers at the same time.