The document is a user's guide for Cygwin, a Linux-like environment for Windows. It provides an overview of Cygwin, including what it is, quick start guides for new Windows and UNIX users, and details on its free and open source licensing. The guide covers setting up Cygwin, using its features, programming with its tools, and utilizing it effectively alongside Windows. It aims to help users install and get started with Cygwin as well as develop applications that take advantage of its POSIX functionality and Linux-like utilities on Windows.