Various guides to porting software from one Unix variant (or MS Windows) to another. For many purposes, useful information may be obtained from these guides even if the "source" platform doesn't match your own.
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IBM provides a number of porting references: the AIX 5L Porting Guide; a "compare and contrast" of Solaris 8 and AIX version 4.3 and version 5.1; and finally, a "compare and contrast" of AIX and Linux.
For Darwin users, we have a guide for porting Unix software to Darwin and Mac OS X, the GNU-Darwin Porting Notes, and Apple's Windows to OS X and Unix to OS X porting guides.
Courtesy of Hewlett-Packard, we have the Linux Porting Kit, and a guide to porting applications from Linux to HP-UX; and a guide to porting from Solaris to HP-UX 11.0.
IBM provides technical guides for porting applications from Solaris to Linux, and from Windows to Linux.
Redhat also has a Solaris to Linux Porting Guide.
Sun has documentation for transitioning to SunOS 5.7 (a.k.a Solaris 7), Solaris 8, and provides a Developer Kit for migrating to Solaris and Java.
Compaq provides reference guides for porting from most major variants of Unix to Tru64 Unix, and the Tru64 "Porting Assistant".
Dr. Dobb's Journal has guides to porting C++ Code from NT to Unix and Byte provides an article titled Emulating the Windows Registry in Unix.