loss32, or, as it is called by its creator, Win32 plus Linux, is an upcoming Linux distribution where the entire desktop environment is Win32 software that runs under Wine.
It sounds absurd on paper but seems to be following a very different approach than usual, where a fully functional desktop with the Windows Classic theme runs on Debian 13. As you can see in the screenshot below, loss32 appears to be able to run a Paint application, a file explorer, a terminal, and a taskbar.

The project makes it a point to differentiate itself from others like ReactOS, which, as the developer notes, tries to reimplement the Windows NT kernel and has struggled with hardware compatibility and stability.
But loss32 does take some components from ReactOS, most notably the user space ones, to achieve a similar desktop experience while making use of a more practical foundation comprised of Linux and Wine to bring it all together.
This is the brainchild of hikari_no_yume, who wants to preserve the late 90s to early 2010s PC desktop experience that was beloved by power users.
She also argues that a desktop environment where everything runs inside Wine would create strong incentives to improve Wine for everyone, addressing the rough edges people currently tolerate only as a last resort.
The most interesting (albeit a bit spicy) motivation the dev shares is that Win32 is the stable Linux ABI. By which she means that there are over three decades of Win32 software that can still run in Wine or on Windows, with no other ABI matching such compatibility standards.
Before you dive in, know that the developer is still working on shipping an initial proof-of-concept. They had mentioned a release timeline of January 2026, so there's only a few more days to go.
Once ready, loss32 is meant to be very easy to install through a package repository. From there, you can download and run .exe files directly. In the meantime, you can keep an eye out on the project homepage for updates on the initial release of loss32.