Ubuntu 7.10 + WINE vs. Windows XP
 

This week's release of Ubuntu 7.10 "Gutsy Gibbon" is a
significant win for the free software community. Not only does this
release incorporate an updated package set -- most notably with the
Linux 2.6.22 kernel and GNOME 2.20, but it also delivers on new desktop
innovations from BulletProofX and displayconfig-gtk to Compiz Fusion
being enabled by default on supported systems. However, for those
business professionals and gamers that remain dependent on some
Windows-only binary applications, the WINE (WINE Is Not An Emulator)
project has been making some excellent headway into supporting Windows
applications on the Linux desktop. With Ubuntu 7.10 and WINE 0.9.46 in
hand, we had set out to compare the performance between Windows XP and
Gutsy Gibbon with WINE on two popular DirectX benchmarks.

http://www.phoronix.com/vr.php?view=11258