Linux and Windows are both operating systems but have key differences. Linux was first released in 1991 as an open source OS developed by Linus Torvalds, while Windows was first released in 1985 as a proprietary OS developed by Microsoft. Linux can be freely downloaded and distributed, though some paid versions exist, while Windows is more expensive to obtain. Both OSes can be used by home and business users but run on different hardware, with Linux supporting more devices.