The document compares and contrasts the Linux and Windows operating systems. It discusses that Linux is an open source, kernel-based operating system that was originally developed by Linus Torvalds in 1991. Windows is a graphical user interface (GUI) based operating system owned by Microsoft, with its first version released in 1992. The document provides details on the differences between the two operating systems in areas such as software availability, hardware compatibility, security features, and usability.