The developers say this is an alpha release and anyone who uses it should be aware of this.
The system resembles Windows with the difference being that it is free, and provides an environment that can be trusted.
The most visible change from the previous release is the ability to mount and read UNIX filesystems such as the ext family, ReiserFS and UFS.
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ReactOS requires 500MB of space and 96MB of memory to run. Both Live CDs and Boot CDs are available for download from the project site.
Screenshots of the operating system running popular Windows applications can be seen here.