Perhaps the most oft-repeated myth regarding Windows vs. Linux security is the claim that Windows has more incidents of viruses, worms, Trojans and other problems because malicious hackers tend to confine their activities to breaking into the software with the largest installed base. This reasoning is applied to defend Windows and Windows applications. Windows dominates the desktop; therefore Windows and Windows applications are the focus of the most attacks, which is why you don't see viruses, worms and Trojans for Linux. While this may be true, at least in part, the intentional implication is not necessarily true: That Linux and linux applications are no more secure than Windows and Windows applications, but Linux is simply too trifling a target to bother attacking.
Much ado has been made about whether or not Linux is truly more secure than Windows. We compared Windows vs. Linux by examining the following metrics in the 40 most recent patches/vulnerabilities listed for Microsoft Windows Server 2003 vs. Red Hat Enterprise Linux AS v.3.

Read the report at TheRegister