Linux is an open source operating system that is free of cost and customizable, while Windows is a proprietary operating system that must be purchased. Linux uses a monolithic kernel and has case sensitive file names and paths separated by forward slashes. It provides higher security than Windows due to its open source nature. Windows uses a microkernel, has case insensitive file names and paths separated by backslashes, and is more vulnerable to viruses and malware. The latest versions are Ubuntu 17.10 for Linux and Windows 10 for Windows.