Windows and Linux both are operating system. Windows is the famous operating system in market but it is not safe than Linux. With growing concern over operating system security, Linux got famous in the familial market place with that safety and efficiency. Lots of companies have been migrated from Windows towards Linux. The shortage of Linux experts has limited the development of Linux. If cost is deliberated than better is Linux than Windows. Windows is suitable for small matrices while Linux is suitable for large matrices. The aim of this paper is to conduct the survey over Linux and Windows. Basically this paper is comparative in this paper we have compared different methodologies related to Windows and Linux that are used in different researches. The results of different experiments related to Windows and Linux have been compared. Different approaches have been presented in previous researches to solve problems related to Windows and Linux. Keywords: Linux; Windows; operating system; virtual memory management; Simulation Windows Synchronization Mechanism,