.NET has been implemented by Microsoft to framework operating system suits (excluding MS Windows 95 and earlier) on all supported hardware platforms. Microsoft has released a compact framework of .NET
There are a variety of other implementations being urbanized on platforms other than Microsoft Windows.
The most admired execution, after MS.NET, is the open source ‘Mono’ Project on Linux (See www.go-mono.com) Microsoft had released all the source code of their .NET framework for FreeBSD and Mac OS under the title of Shared Source Common Language Infrastructure (SSCLI). Check out the SSCLI 1.0 release - which builds on WindowsXP, FreeBSD, and Mac OS X 10.2, released under Microsoft’s Shared Source Initiative. http://msdn.microsoft.com/net/sscli/
Benefits on .Net Implementation as once discussed online:
1. .NET hooks non-Microsoft platforms into the larger Windows development community.
2. Better support for Microsoft apps on non-Microsoft platforms.
3. .NET widens the market for those who don't target Windows.
4. .NET binaries are closer to the open source ideal.
5. Boosts efficiency, as developers can program to just one API.