Loss32 is a new Linux distribution concept developed by Japanese developer Hikari no Yume, designed to provide a Windows-like desktop experience on the Linux kernel. It was introduced at the 39th Chaos Communication Congress in Germany. Loss32 integrates the Windows desktop experience using WINE, allowing Windows applications to run natively on Linux. Unlike ReactOS, which aims to reimplement the Windows NT kernel, Loss32 leverages the established Linux kernel and WINE for better reliability. The initial proof-of-concept for Loss32 is expected to be released in January 2026, although the timeline for a finished product remains uncertain. The project aims to create a user-friendly experience without common Microsoft-related issues, while also allowing the use of native Linux applications. The development of Loss32 may positively impact the WINE project, enhancing its functionality for all users.