What is ReactOS?
ReactOS™ is an Open Source effort to develop a quality operating system that is compatible with applications and drivers written for the Microsoft® Windows™ NT family of operating systems (NT4, 2000, XP, 2003, Vista, 7).
The ReactOS project, although currently focused on Windows Server 2003 compatibility, is always keeping an eye toward compatibility with Windows Vista and future Windows NT releases.
The code of ReactOS is licensed under GNU GPL 2.0.
https://reactos.org/wiki/ReactOS
https://reactos.org/