From TunesWiki

Reece Sellin's Freedows ("SourceForge project") is an OS that would be binary-compatible with multiple existing OSes including Windows. Based on the stanford "cache kernel" principle, it aims at providing application kernels that in turn provide functionality of Windows, Linux, MacOS or other systems, to unsuspecting applications written for these systems, all at the same time. Most developers however split to implement these goals in the Alliance OS project. The site has undergone a complete redesign, and we're announced in veiled words that the entire team has been replaced and the system is being redesigned. No actual code at this point, but the project is still alive. Update: it seems dead now (jan 2003).

"A Student's Dream of Creating A New Operating System Encounters Problems".

Lately the Freedows O/S was “reborn" by a joint venture between public and private companies in Brazil. It was created a “MS Windows interface” clone O/S based on Linux, soon adopted by thousand of users, specially government ones. The product was substituted in 2006 for Dual O/S, which could be considered a “generic” version of MS Windows, in each single detail. It can be found and downloaded in in English and Brazilian Portuguese versions.