To make a choice between two operating systems really needs a lot of considerations. This paper is going to be a discussion on the features of the two famous operating systems, Microsoft’s WINDOWS 2000 and Linus Torvalds’ LINUX, focusing on the aspects of performance and security. Performance, in general, may be considered to be a technical measure of the system but what is discusses here, as performance is not only the technical aspects but also the users’ view of the two operating systems. The reason for comparing windows 2000 and Linux is that the former with its grand Microsoft banner has already established its power in the industry while the latter, considered to be the future hope by many, being so young, has given the hope of a potential alternate, leaving the users with a choice. This discussion is purely on comparing these two operating systems and doesn’t aim arriving at a conclusion of which is better or worse.