http://omnialinux.com/omniaxp/By far the closest thing I've found... Although it think its operating in more or less of a gray area of legality. But a novice computer user probably would not even know the difference for a long time. Just check out the screenshots and you will see what I mean. almost 1:1 winxp look and feel. The person running the distro isn't the most knowledgeable linux guru but neither am I.