andLinux uses coLinux as its core which is confusing for many people. coLinux is a port of the Linux kernel to Windows. Although this technology is a bit like running Linux in a virtual machine, coLinux differs itself by being more of a merger of Windows and the Linux kernel and not an emulated PC, making it more efficient. Xming is used as X server and PulseAudio as sound server.
andLinux is not just for development and runs almost all Linux applications without modification.
Download andLinux from http://www.andlinux.org/downloads.php