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We've already covered how to install Mac OS X Snow Leopard on a virtual machine with Virtualbox, which is great practice for installing Mac OS X on your actual computer. That guide focused on the legal method of Hackintoshing, which is to use a retail Snow Leopard installation DVD. However, there's no way to install a retail copy of Mac OS X Lion on Virtualbox, unless you already own a Mac (which is a totally unreasonable requirement). If you want to install Lion on a virtual machine in Windows, you'll have to take a different approach: distros.