The structure of the Microsoft Common Object File Format (MS COFF) and that of ELF (Executable and Linkable Format, previously known as Extensible Linking Format) are very different, but for us, this difference does not matter at all. The ELF was developed by UNIX System Laboratories and was published in 1997. It was later selected as a portable object file format for the 32-bit Intel architecture. As of today, there is ELF for 32-bit systems and ELF64 for 64-bit systems.

From our perspective, however, the code for Linux is very similar to the code for Windows. To be more precise, FASM is what makes it quite similar.