In short, no.
There is a project to run Mac binaries on Windows, but when I found it, about a year ago, it was a long way from reliably running simple Mach-O binaries, let alone emulating all the frameworks most GUI applications require (Cocoa, CoreImage and the likes).. I don't recall the name of the project, and it didn't seem very active at the time
There is Cocotron, "an open source project which aims to implement a cross-platform Objective-C API similar to that described by Apple Inc.'s Cocoa documentation" - but I don't think this is what you're after..
Again, no, there is nothing like WINE for running Mac software on Windows, and really I doubt there ever will be.
The closest you'll likely get is software being ported (via recompilation, which will involve a lot of modification to the source code), and as John T says, there's plenty of equivalent software which will be far better integrated with Windows..
2Is there a specific OS X application you want on Windows? – dbr – 2009-07-25T11:56:40.417
A few applications, specifically iWork. – Jim McKeeth – 2011-07-18T18:11:29.893
1
Well, it's not impossible to run OS X on a virtual machine, or even run it full time on your PC (see the OSx86 Project), but from experience I can tell you it's not very easy at all.
– lyallcooper – 2011-07-18T19:17:38.927