维基百科说:

MinGW forked from version 1.3.3 of Cygwin. Although both Cygwin and MinGW can be used to port UNIX software to Windows, they have different approaches: Cygwin aims to provide a complete POSIX layer that provides emulations of several system calls and libraries that exist on Linux, UNIX, and the BSD variants. The POSIX layer runs on top of Windows, sacrificing performance where necessary for compatibility. Accordingly, this approach requires Windows programs written with Cygwin to run on top of a copylefted compatibility library that must be distributed with the program, along with the program's source code. MinGW aims to provide native functionality and performance via direct Windows API calls. Unlike Cygwin, MinGW does not require a compatibility layer DLL and thus programs do not need to be distributed with source code. Because MinGW is dependent upon Windows API calls, it cannot provide a full POSIX API; it is unable to compile some UNIX applications that can be compiled with Cygwin. Specifically, this applies to applications that require POSIX functionality like fork(), mmap() or ioctl() and those that expect to be run in a POSIX environment. Applications written using a cross-platform library that has itself been ported to MinGW, such as SDL, wxWidgets, Qt, or GTK+, will usually compile as easily in MinGW as they would in Cygwin. The combination of MinGW and MSYS provides a small, self-contained environment that can be loaded onto removable media without leaving entries in the registry or files on the computer. Cygwin Portable provides a similar feature. By providing more functionality, Cygwin becomes more complicated to install and maintain. It is also possible to cross-compile Windows applications with MinGW-GCC under POSIX systems. This means that developers do not need a Windows installation with MSYS to compile software that will run on Windows without Cygwin.

Cygwin使用一个DLL, Cygwin . DLL，(或者可能是一组DLL)在Windows上提供类似posix的运行时。

MinGW编译为本地Win32应用程序。

如果您使用Cygwin构建某个东西，那么您安装它的任何系统也将需要Cygwin DLL。MinGW应用程序不需要任何特殊的运行时。

Cygwin is designed to provide a more-or-less complete POSIX environment for Windows, including an extensive set of tools designed to provide a full-fledged Linux-like platform. In comparison, MinGW and MSYS provide a lightweight, minimalist POSIX-like layer, with only the more essential tools like gcc and bash available. Because of MinGW's more minimalist approach, it does not provide the degree of POSIX API coverage Cygwin offers, and therefore cannot build certain programs which can otherwise be compiled on Cygwin.

就两者生成的代码而言，Cygwin工具链依赖于到大型运行时库cygwin1.dll的动态链接，而MinGW工具链将代码编译为二进制文件，动态链接到Windows原生C库msvcrt.dll，以及静态链接到glibc的某些部分。Cygwin可执行文件因此更紧凑，但需要一个单独的可重新分发的DLL，而MinGW二进制文件可以独立发布，但往往更大。

基于cygwin的程序需要单独的DLL才能运行，这一事实也导致了许可限制。Cygwin运行时库是在GPLv3下授权的，对于具有符合osi的许可证的应用程序有一个链接例外，因此希望围绕Cygwin构建闭源应用程序的开发人员必须从Red Hat获得商业许可证。另一方面，MinGW代码既可以用于开源应用程序，也可以用于闭源应用程序，因为其头文件和库都是经过许可的。

请注意，两者之间的效用行为确实不同。

例如，Cygwin tar可以fork -，因为DLL中支持fork()，而mingw版本则不支持。当试图从源代码编译mysql时，这是一个问题。

不要忽视AT&T的U/Win软件，该软件旨在帮助您在windows上编译Unix应用程序(最新版本- 2012-08-06;使用Eclipse公共许可证，版本1.0)。

像Cygwin一样，他们必须与图书馆赛跑;在它们的情况下是POSIX.DLL。AT&T的人都是很棒的工程师(同样的团队给你带来了ksh和dot)，他们的东西值得一看。

Cygwin试图在Windows上创建一个完整的UNIX/POSIX环境。为此，它使用了各种dll。虽然这些dll由GPLv3+覆盖，但它们的许可包含一个异常，该异常不强制派生作品由GPLv3+覆盖。MinGW是一个C/ c++编译器套件，它允许你创建Windows可执行文件而不依赖于这些dll -你只需要正常的MSVC运行时，这是任何正常的微软Windows安装的一部分。

您还可以获得一个类似UNIX/POSIX的小型环境，使用MinGW编译，称为MSYS。它不具备Cygwin的所有功能，但对于想要使用MinGW的程序员来说是理想的。