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http://www.google.ca
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It's a software you can install on a Mac that will be able to run Microsoft Windows or Linux in a window. Virtual PC is also available on the PC platform, but only to enable the installation of different versions of Windows or Linux (you can't run any Mac OS on Virtual PC for PC).
Virtual PC used to be from a company called Conectix, but now, Microsoft bought it. So maybe the Linux support will stop, if it's not already.

Note: it requires a insane amount of dedicated memory to run semi-smoothly.

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I used microsoft virtual pc to install linux. It works.
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@ Cerebro JD:
Ya know, I don't exactly appreciate that! (Though I should have thought of that...)

Also, I extend my apologies for the 100 thou thing... I realized I had cliucked te wrong name about forty minutes after thr post...

Is ther any program/OS that allows mac to run on windows? Or a subsystem that will allow my PC to read mac files?
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No, Einstein. No Mac system can run on any Intel based machine.
And what do you mean by "Mac file"? If you mean "document", theoretically you can open any file created on a Mac given you have the necessary application on your PC (ex: Word for doc files). If you mean "programs", then the answer is no. Mac programs can only run on a Mac. The is no emulator ot anything that will allow you to run Mac programs. If you mean Mac Cd's or Mac disquettes or any other sort of Mac drive, there is a program actually called "Mac Drive" (http://www.mediafour.com/).  It will enable you to read a Mac formated drive on your PC. 
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There are Mac emulators, but nothing that emulates the current Mac.

http://www.uni-mainz.de/~bauec002/B2Main.html Basilisk II

http://www.vmac.org/ vMac

http://www.emulators.com/softmac.htm Gemulator Softmac

None of these programs will run anything later than MacOS8 and have additional hardware requirements.