Although BeebEm's first incarnations were for UNIX-based systems, the version for Windows (98 or later) is now the most popular.
BeebEm is copyrighted freeware, and its source code is distributed with the emulator under the GPL licence.
[1] BeebEm can read images from files representing tape (in UEF format), DFS or ADFS discs, ROM cartridges and SCSI or SASI hard disks.
It is capable of running the vast majority of BBC Micro software, including classics such as Elite, Exile and Firetrack.
Jon Welch, who maintains the Mac port of BeebEm, has shown a preview of BeebEm (the Windows version) emulating the Master 512 computer, including the GEM windowing system.