The domestic autonomy Linux operating system is currently difficult to popularize for little application and unfamiliar operation, so a Linux operating system specially developed for compatible with Windows application is presented, to solve the problem, which named KgdLinux. A hierarchical architecture for KgdLinux operating system is brought forward, which consists of the application layer, compatibility layer and core layer. The application layer is made up of the Windows and Linux application, the core layer is composed of Linux kernel and various program share libraries, and for the compatibility layer the method of kernel virtualization in user space for running Windows application on the KgdLinux is used. The compatibility layer provides the function of loading executives with PE format and Windows virtualization environment, and simulates the function of Windows API. Finally the performance of KgdLinux for running Windows programs is tested by using a variety of benchmark and common applications. The experimental results show that, compared with the Windows programs running on VMware Workstation and Longene, the Windows programs running on KgdLinux are better in performance, and close to the performance of the programs running on the native Windows XP.