ME is not an operating system, but rather a program that's coded in Visual Basic which works under windows.. It's basically a media program, it plays videos, mp3s and allows for any other integrations the developers wish to put in the program, such as GPS integration for version 2.1.. The lastest version of ME uses windows media player 9 as the player and ME is a skinnable interface! Good Luck on your project! There's ton's of info to read on here.