wine-dev 0.9.37-0ubuntu3 (i386 binary) in ubuntu gutsy

 While Wine is usually thought of as a Microsoft Windows emulator, the Wine
 developers would prefer that users thought of Wine as a Windows compatibility
 layer for Linux. Wine does not require MS Windows, but it can use native system
 dll files in place of its own if they are available.
 .
 This package consists of the development files needed to compile programs
 using wine's free version of the Microsoft Windows API.