"The kernel target for ReactOS is the kernel used in Windows
Server 2003. This target doesn't change very often, allowing the
team to get the kernel working and stable. The Win32 target, on the
other hand, changes more often. The team states that the Win32
target for the ReactOS project is always the one from the latest
Windows release, which currently means they're aiming for Windows
Vista. In their own words:"
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