Source - GP32Xtreme
Dynamism's andLinux is a complete Linux development system that runs completely from Windows NT (NT, 2000, XP, etc...) based systems without the need to reboot. andLinux (working development name) is based on CoLinux, Xming, Debian and many other technologies that allow Linux and Windows to work together in a single environment. Although mostly untested, andLinux comes with a GP2X development environment.
The current version is ProofOfConcept 1. For more information and download links, please head to the GP2X Wiki: http://wiki.gp2x.org/wiki/AndLinux