LINA is a virtual machine that aims to run linux applications on any operating systems.

The concept is similar to the Java VM, write your application in C, C++ ( and other languages supported in the future ), compile it with LINA and it will run on Windows, Linux, Mac OSX and maybe other OS. You will be able to run command line programs as well as gui applications that rely on GTK or QT and they will look native to the OS were you will run them.
Of course there is some overhead that will make your applications around 2x slower, but they say the performance will improve.

LINA VM and the tools that will be used to compile applications will be released using a dual license similar to MySQL's licensing model: GPL for those that release their applications under GPL and commercial for those that want to release proprietary applications.

The developement seems to have started 4 years ago but nothing has been released yet. The plan is to release the virtual machine and compiler tools this month.