www.lindows.com
They do support Microsoft Office. That was one of their targets.
Basically it's Linux with a supercharged version of Wine - an add-on for Linux that allows you to run Windows applications. I'm not sure if they started from scratch or used the WINE source... but it's a lot better than WINE. It's far from being 100% compatible with all Windows apps... but it's a good start.
The positive side is that it is cheap and legal.
edit. It seems that they've removed WINE from the core of Lindows and have made it an extra download. Instead, they are focusing their product on the Software that comes with it for free via their Click-n-run section.