How to secure the software application in a single board arm computer? - security

We had developed an application in C language. We then cross compiled it and have it port over to an ARM Single Board Computer that is running Linux. We are starting to sell this SBC to customers for their specific needs using this application. However, we heard rumors that they are also trying to hack into the SBC to copy our compiled code and then to decompile it so that in the future they will develop their own.
So my question is: How to protect my software application in the SBC?
We had tried standard Linux software protection solution such as truecrypt but it is difficult to cross compile to the SBC. Any suggestions?
Best regards,
new2RoR

You appear to have two separate issues to deal with here:
Disclosure of confidential information (e.g. details of the implementation of your software)
Unauthorised use/modification of your software
The only entirely reliable solution to both is using a SBC with secure boot, and fully trusted execution path (e.g. everything code-signed). This is by no means impossible, but will limit your hardware choices and be high-effort. This is fundamentally contrary to the ethos of the open source movement, and solutions are hard to come by.
Dealing with the issue of confidentiality, disassembling compiled C and C++ is not particularly easy or useful and requires a fairly high level of skill; it won't be an economic attack unless the value of doing so is very high.
Unless you can prevent the attacker getting access to the binary form of the software, you can reduce the attack surface and make life more difficult for any attacker by:
Stripping symbols
Obfuscating those symbols that need to remain
Statically link with libraries.
Obfuscation or encryption of any data compiled into the software
Preventing unauthorised usage can be achieved by some kind of authentication with something a legitimate user holds and/or code signing
Code signing can be used to prevent modified versions of the software being used (so long as you trust the operating system to enforce it)
Using a hardware authentication token or unique identity device can ensure the software isn't copied and used on another system.
In practice, you probably want both of these.

Related

How is an ARM TrustZone secure OS secure?

I am trying to read the TrustZone white paper but it is really difficult to understand some of the basic stuff. I have some questions about it. They may be simple questions but I am a beginner in this field:
What makes secure world really "secure". I mean why normal world might be tampered with but not the secure world?
Who can change secure os? I mean like adding a "service"? can for example an application developer for mobile pay application add a service in the Secure OS to work with his app? if Yes then how any developer can add to the secure OS and it is still secure?
What prevents a malicious application form the normal OS to raise an SMC exception and transfer to Secure OS?,answered
The idea of a secure world is to keep the code executing there as small and as simple as possible - the bare minimum to fulfil its duties (usually controlling access to some resource like encryption keys or hardware or facilitating some secure functions like encryption/decryption).
Because the amount of code in the secure world is small, it can be audited easily and there's reduced surface area for bugs to be introduced. However, it does not mean that the secure world is automatically 'secure'. If there is a vulnerability in the secure world code, it can be exploited just like any other security vulnerability.
Contrast this with code executing in the normal world. For example, the Linux kernel is much more complex and much harder to audit. There are plenty of examples of kernel vulnerabilities and exploits that allow malicious code to take over the kernel.
To illustrate this point, let's suppose you have a system where users can pay money via some challenge-response transaction system. When they want to make a transaction, the device must wait for the user to press a physical button before it signs the transaction with a cryptographic key and authorises the payment.
But what if some malicious code exploited a kernel bug and is able to run arbitrary code in kernel mode? Normally this means total defeat. The malware is able to bypass all control mechanisms and read out the signing keys. Now the malware can make payments to anyone it wants without even needing the user to press a button.
What if there was a way that allows for signing transactions without the Linux kernel knowing the actual key? Enter the secure world system.
We can have a small secure world OS with the sole purpose of signing transactions and holding onto the signing key. However, it will refuse to sign a transaction unless the user presses a special button. It's a very small OS (in the kilobytes) and you've hired people to audit it. For all intents and purposes, there are no bugs or security vulnerabilities in the secure world OS.
When the normal world OS (e.g. Linux) needs to sign a transaction, it makes a SMC call to transfer control to the secure world (note, the normal world is not allowed to modify/read the secure world at all) with the transaction it wants to sign. The secure world OS will wait for a button press from the user, sign the transaction, then transfer control back to normal world.
Now, imagine the same situation where malware has taken over the Linux kernel. The malware now can't read the signing key because it's in the secure world. The malware can't sign transactions without the user's consent since the secure world OS will refuse to sign a transaction unless the user presses the button.
This kind of use case is what the secure world is designed for. The whole idea is the hardware enforced separation between the secure and normal world. From the normal world, there is no way to directly tamper with the secure world because the hardware guarantees that.
I haven't worked with TrustZone in particular but I imagine once the secure world OS has booted, there is no way to directly modify it. I don't think application developers should be able to 'add' services to the secure world OS since that would defeat the purpose of it. I haven't seen any vendors allowing third parties to add code to their secure world OS.
To answer your last question, I've already answered it in an answer here. SMC exceptions are how you request a service from the secure world OS - they're basically system calls but for the secure world OS. What would malicious code gain by transferring control to the secure world?
You cannot modify/read the secure world from the normal world
When you transfer control to the secure world, you lose control in the normal world
What makes secure world really "secure". I mean why normal world might be tampered with but not the secure world?
The security system designer makes it secure. TrustZone is a tool. It provides a way to partition PHYSICAL memory. This can prevent a DMA attack. TrustZone generally supports lock at boot features. So once a physical mapping is complete (secure/normal world permissions) they can not be changed. TrustZone gives tools to partition interrupts as well as boot securely.
It is important to note that the secure world is a technical term. It is just a different state than the normal world. The name secure world doesn't make it secure! The system designer must. It is highly dependant on what the secure assets are. TrustZone only gives tools to partition things that can prevent the normal world access.
Conceptually there are two types of TrustZone secure world code.
A library - here there will not usually be interrupts used in the secure world. The secure API is a magic eight ball. You can ask it a question and it will give you an answer. For instance, it is possible that some Digital rights management system might use this approach. The secret keys will be hidden and in-accessible in the normal world.
A secure OS - here the secure world will have interrupts. This is more complex as interrupts imply some sort of pre-emption. The secure OS may or may not use the MMU. Usually the MMU is needed if the system cache will be used.
Those are two big differences between final TrustZone solutions. The depend on the system design and what the end application is. TrustZone is ONLY part of the tools to try and achieve this.
Who can change secure os? I mean like adding a "service"? can for example an application developer for mobile pay application add a service in the Secure OS to work with his app? if Yes then how any developer can add to the secure OS and it is still secure?
This is not defined by TrustZone. It is up to the SOC vendor (people who licence from ARM and build the CPU) to provide a secure boot technology. The Secure OS might be in ROM and not changeable for instance. Other methods are that the secure code is digitally signed. In this case, there is probably on-chip secure ROM that verifies the digital signing. The SOC vendor will provide (usually NDA) information and techniques for the secure boot. It usually depends on their target market. For instance, physical tamper protection and encrypt/decrypt hardware maybe also included in the SOC.
The on-chip ROM (only programmed by the SOC vendor) usually has mechanisms to boot from different sources like NAND flash, serial NOR flash, eMMC, ROM, Ethernet, etc). Typically it will have some one time fuseable memory (EPROM) that a device/solution vendor (the people that make things secure for the application) can program to configure the system.
Other features are secure debug, secure JTAG, etc. Obviously all of these are possible attack vectors.

Sandboxed operating system

On most operating systems today, the default is that when we install a program, it is given access to many resources that it may not need, and it's user may not intend to give it access to. For example, when one installs a closed source program, in principle there is nothing to stop it from reading the private keys in ~/.ssh and send them to a malicious third party over the internet, and unless the user is a security expert proficient in using tracing programs, he will likely not be able to detect such a breach.
With the proliferation of many closed sourced programs being installed on computers, what actions are different operating systems taking to solve the problem of sandboxing third party programs?
Are there any operating system designed from the grounds up with security in mind, where every program or executable has to declare in a clearly readable format by the user what resources it requires to run, so that the OS runs it in a sandbox where it has access only to those resources? For example, an executable will have to declare that it will require access to a certain directory or a file on the filesystem, that it will have to reach certain domains or IP address over the network, that it will require certain amount of memory, etc ... If the executable lies in its declaration for system resource requirements, it should be prevented from accessing them by the operating system.
This is a the beauty of Virtualization. Anyone performing testing or operating a questionable application would be wise to use a virtual machine.
Virtual Machines:
Provide advantages of a full Operating System without direct hardware access
Can crash or fail and be restarted without affecting the host machine
Are cheap to deploy and configure to a variety of environments
Great for using applications designed for other platforms
Sandboxes applications that may attempt to access other private data on your computer
With the seamless modes virtualization programs such as VirtualBox provide you can take advantage of Virtual Machine's sandboxing in a nearly seamless fashion.
You have just described MAC (Mandatory Access Control) in your last paragraph.
I was always curious about that too.
Nowadays mobile OSes like Android do have sandboxing built-in. When installing an app, it asks for permissions to access a set of resources/features. Windows too as far as I know, at least to some extend. It is more permissive though.
Ironically, linux and others seem to be far far away concerning "software based permissions" and are stuck in the past, which is a pity. ...at least, as far as I know. I would be pleased for someone to show me wrong and show me a "usable" open source system where application sandboxing/privileges is built-in. Currently, as far as I know, permissions are solely user based.
I think this awareness that not only users need rights to access documents but also executables need rights to access resources has been missing for several decades. It might have avoided a plague of viruses and security issues of our century.

extracting secrets from an embedded chip

I am looking at an embedded system where secrets are stored in flash that is internal to the chip package, and there is no physical interface to get that information out - all access to this flash is policed by program code.
All DMA attacks and JTAG and such are disabled. This seems to be a common locked-down configuration for system-on-a-chip.
How might an attacker recover the secrets in that Flash?
I understand they can fuzz for vulnerabilities in the app code and exploit it, that there could be some indistinct general side channel attack or something.
But how would an attacker really go about trying to recover those keys? Are there viable approaches for a determined attacker to somehow shave-down the chip or some kind of microscope attack?
I've been searching for information on how various game consoles, satellite TV, trusted computing and DVD systems have been physically attacked to see how this threat works and how vulnerable SoC is, but without success.
It seems that actually all those keys have been extracted from software, or multi-chip systems?
http://www.youtube.com/watch?v=tnY7UVyaFiQ
Security person analysing a smart card. Chemically strips case then uses oscilloscope to see what it's doing when decrypting.
The attack against MiFare RFID.
"...For the MiFare crack, they shaved off layers of silicon and photographed them. Using Matlab they visually identified the various gates and looked for crypto like parts..."

Minimum configuration to run embedded Linux on an ARM processor?

I need to produce an embedded ARM design that has requirements to do many things that embedded Linux would do. However the design is cost sensitive and does not need huge amounts of horse power. Mostly will be talking to serial interfaces. Ideally I would like to use one of the low end ARMs. What is the lowest configuration of an ARM that you have successfully used embedded Linux on.
Edit:
The application needs a file system on some kind of flash device and the ability to run applications for processing the data. Some of the applications might be written by others than myself. I also need to ability to load new applications or update old apps using the serial ports to accept the apps.
When I have looked at other embedded OSes they seem to be more of a real time threading solution than having the ability to run applications. I am open to what ever will get the job done.
I think you need to weigh your cost options here.
ARM + linux is an option but you will be paying a very high operating overhead for such a simple (from your description) set of features. You can't just look at the cost of the ARM chip but must also consider external RAM which will very likely be required as well as flash to get enough space available to run the kernel + apps.
NOTE: you may be able to avoid the external requirements with a very minimal kernel and simple apps combined with a uC with large internal resources.
A second option is a much simpler microcontroller with a light weight OS. This will cut your hardware costs on the CPU and you can likely run something like this without external RAM or flash (dependent on application RAM and program space requirement)
third option: I don't actually see anything in your requirements that demands any OS at all be used. Basic file systems are very simple, for instance there are even FAT drivers out there for 8 bit PIC's. Interfacing to an SD card only requires a SPI port and minimal external circuitry.
The application bit could be simple or complex. I've built systems around PIC18 microcontollers that run a web server and allow program updates via a simple upload screen, it just stores the new program into an EEPROM or flash, reboots into a bootloader and copies the new program into internal program memory. You could likely design a way to do this without the reboot via a cooperative multitasking type of architecture. Any way you go the programmers writing the apps are going to need to have knowledge of the architecture and access to libraries / driver you write. Your best bet to simplify this is to provide as simple an API as possible and to try to automate the build process for them.
The third option will be the "cheapest" in terms of hardware as there will be very little overhead in the processing of your applications allowing you to get away with minimal processing power and memory. It likely will require some more programming/software architecting on your part but won't require nearly the research you will need to undertake to get linux up and running in addition to learning to write the needed device drivers under a linux paradigm.
As always you have to include the software development costs in the build cost of the device. If you plan to build 10,000+ of these your likely better off keeping hardware costs down and putting more man power into designing a software solution that allows that hardware to meet the design goals. If your building 10 of them, your better off spending an extra $15-20 on hardware if it can cut down on your software development costs. For example an ARM with MMU with full linux kernel support and available device drivers.
I kind of feel that your selecting the worst of both worlds at the moment, your paying extra to get a uC you can run linux on but by doing so your also selecting a part that will likely be the most complex to get linux up and running on, especially having not worked with linux on embedded platforms before.
I've had success even on ARM7TDMI, so I don't think you're going to have any trouble. If you have a low-requirements system, you could use any kind of lightweight real-time executive and have a lot better experience than you would getting Linux to work.
I've used a TS-7200 for about five years to run a web server and mail server, using Debian GNU Linux. It is 200 MHz and has 32 MB of RAM, and is quite adequate for these tasks. It has serial port built in. It's based on a ARM920T.
This would be overkill for your job; I mention it so you have another data point.
For several years I've been using a gumstix to do prototyping and testing and I've had good results with it. I don't know if the processor they are using (Intel PXA255 on my board) is considered low-cost, but the entire Verdex line seems pretty cheap to me for an adaptable device.
ucLinux is designed specifically for resource constrained targets, but perhaps more importantly for targets without an MMU.
However you have to have a good reason to use Linux on such a system rather than a small real-time executive. Out-of-the-box networking, readily available drivers and protocol stacks for complex hardware and support for existing POSIX legacy or open source code are a few perhaps. However if you don't need that, Linux is still large, and you may be squandering resources for no real benefit. In most cases you will still need off-chip SDRAM and Flash if you choose Linux of any flavour.
I would not regard serial I/O as 'complex hardware', so unless you are running a complex, but standard protocol, your brief description does not appear to warrant the use of Linux IMO
My DLINK DIR-320 router runs Linux inside.
And I know some handymen, flashing it with Optware and connecting USB-hub, HDDs, USB-flash, and much more.
It's low-cost ready for use "platform". (If you don't need mass production). But maybe more powerful than you need.
Additionally, it can be configured wirelessly via web-interface even through your pda :)

Windows CE vs Embedded Linux [closed]

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Now I'm sure we're all well aware of the relative merits of Linux vs Windows Desktop. However I've heard much less about the world of embedded development. I'm mainly interested in solutions for industry and am therefore uninterested about the IPhone or Android and more interested in these two OSes.
What are the relative trade-offs between the two platforms in the embedded world? If you were considering building a box for a specific project with custom hardware, a partially customised OS and a custom app then which would you choose and why?
I would assume that Windows CE wins on tools and Linux wins on both cost and possibly performance. However this is just utter speculation. Does anyone have any facts or experience of the two?
I worked for several years at a company that provided both CE and Linux for all of their hardware, so I'm fairly familiar with both sides of this equation.
Tools: Windows CE tools certainly are better than those provided by Linux, though the linux tools are certainly getting better.
Performance: Windows CE is real-time. Linux is not. The linux kernel is not designed for determinism at all. There are extensions that you can add to get sort-of real time, but CE beats it.
Cost: This is an area of great misunderstanding. My general experience is that CE is lower cost out of the box ($1k for Platform Builder and as low as $3 per device for a shipping runtime. "What?" you ask? "Linux is free." Well, not really so much, especially in the embedded arena. Yes, there are free distributions like Debian. But there are plenty of pieces that you might need that aren't in that free category. UI frameworks like QT, Java runtimes and media codecs just as a start. Also, most Linux distributions with a commercially-backed support system (e.g. MontaVista) are far from free.
Source Availability: Linux proponents may like to say that CE is a bad choice due to lack of source code. All I can say is that in over a decade of working with CE, half of which spent doing custom kernel and driver work for custom boards, I've only ever had need for source that didn't ship with CE (they ship a vast majority of it) once. I like having source too, but Microsoft provides support, so in the rare case you might think you need that source, you can get them to fix the problem (the one time we needed source, Microsoft provided a fix, and for free - which is their model under CE.
Does this mean that CE wins every time? No. I wouldn't suggest that at all. If you are a Linux shop and you have lots of Linux experience and code assets, you'd be foolish to run out and go CE. However, if you're coming into it from scratch CE usually has a lower TCO. Developers with Win32/C# experience are more prevalent and consequently less expensive. You also get a lot more "in the box" with CE than most other distributions, meaning faster time to market if you don't already have these things done in-house already.
I'll speak for the Linux side, at least for the category of software I'm familiar with (which is RF data collection equipment). Or industrial apps vs. consumer apps.
Windows CE (and its associated tools) IMH fairly recent E) is strongly biased to creating a "Windows Experience" on a small screen. The user input mode emphasizes mouse-like actions. Logons, application selection, etc. all try to be as similar to standard Windows as possible.
If a user is driving a lift truck, or filling a picking cart, or moving material from one place to another, there's a problem.
And it's a moving target - particularly on the .NET side. The Compact .NET runtime is seriously handicapped, and important libraries (like networking, data handling, and UI) are incomplete and versions too often deprecate the previous version. . CE seems to be the stepchild in the Windows family (possibly because there's not a lot of active competition selling to the hardware integrators.)
A nice stable rows-and-columns Linux console is a pretty handy context for many (in my experience most) high-use apps on a dinky screen.
Not much good for games on your cell-phone or Zune, though.
NOTE:
I think ctacke probably speaks accurately for the hardware integrator's side. I'm more aligned with the players further down the pipe - software integrators and users.
Choice is often made largely on perception and culture, rather than concrete data. And, making a choice based on concrete data is difficult when you consider the complexity of a modern OS, all the issues associated with porting it to custom hardware, and unknown future requirements. Even from an application perspective, things change over the life of a project. Requirements come and go. You find yourself doing things you never thought you would, especially if they are possible. The ubiquitous USB and network ports open a lot of possibilities -- for example adding Cell modem support or printer support. Flash based storage makes in-field software updates the standard mode of operation. And in the end, each solution has its strengths and weaknesses -- there is no magic bullet that is the best in all cases.
When considering Embedded Linux development, I often use the iceberg analogy; what you see going into a project is the part above the water. These are the pieces your application interacts with, drivers you need to customize, the part you understand. The other 90% is under water, and herein lies a great deal of variability. Quality issues with drivers or not being able to find a driver for something you may want to support in the future can easily swamp known parts of the project. There are very few people who have a lot of experience with both WinCE and Linux solutions, hence the tendency to go with what is comfortable (or what managers are comfortable with), or what we have experience with. Below are thoughts on a number of aspects to consider:
SYSTEM SOFTWARE DEVELOPMENT
Questions in this realm include CPU support, driver quality, in field software updates, filesystem support, driver availability, etc. One of the changes that has happened in the past two years, is CPU vendors are now porting Linux to their new chips as the first OS. Before, the OS porting was typically done by Linux software companies such as MontaVista, or community efforts. As a result, the Linux kernel now supports most mainstream embedded cpus with few additional patches. This is radically different than the situation 5 years ago. Because many people are using the same source code, issues get fixed, and often are contributed back to the mainstream source. With WinCE, the BSP/driver support tends to be more of a reference implementation, and then OEM/users take it, fix any issues, and that is where the fixes tend to stay.
From a system perspective, it is very important to consider flexibility for future needs. Just because it is not a requirement now does not mean it will not be a requirement in the future. Obtaining driver support for a peripheral may be nearly impossible, or be too large an effort to make it practical.
Most people give very little thought to the build system, or never look much beyond the thought that "if there is a nice gui wrapped around the tool, it must be easy". OpenEmbedded is very popular way to build embedded Linux products, and has recently been endorsed as the technology base of MontaVista's Linux 6 product, and is generally considered "hard to use" by new users. While WinCE build tools look simpler on the surface (the 10% above water), you still have the problem of what happens when I need to customize something, implement complex features such as software updates, etc. To build a production system with production grade features, you still need someone on your team who understands the OS and can work at the detail level of both the operating system, and the build system. With either WinCE or Embedded Linux, this generally means companies either need to have experienced developers in house, or hire experts to do portions of the system software development. System software development is not the same as application development, and is generally not something you want to take on with no experience unless you have a lot of time. It is quite common for companies to hire expert help for the first couple projects, and then do follow-on projects in-house. Another feature to consider is parallel build support. With quad core workstations becoming the standard, is it a big deal that a full build can be done in 1.2 hours versus 8? How flexible is the build system at pulling and building source code from various sources such as diverse revision control systems, etc.
Embedded processors are becoming increasingly complex. It is no longer good enough to just have the cpu running. If you consider the OMAP3 cpu family from TI, then you have to ask the following questions: are there libraries available for the 3D acceleration engine, and can I even get them without being committing to millions of units per year? Is there support for the DSP bridge? What is the cost of all this? On a recent project I was involved in, a basic WinCE BSP for the Atmel AT91SAM9260 cost $7000. In terms of developer time, this is not much, but you have to also consider the on-going costs of maintenance, upgrading to new versions of the operating system, etc.
APPLICATION DEVELOPMENT
Both Embedded Linux and WinCE support a range of application libraries and programming languages. C and C++ are well supported. Most business type applications are moving to C# in the WinCE world. Linux has Mono, which provides extensive support for .NET technologies and runs very well in embedded Linux systems. There are numerous Java development environments available for Embedded Linux. One area where you do run into differences is graphics libraries. Generally the Microsoft graphical APIs are not well supported on Linux, so if you have a large application team that are die-hard windows GUI programmers, then perhaps WinCE makes sense. However, there are many options for GUI toolkits that run on both Windows PCs and Embedded Linux devices. Some examples include GTK+, Qt, wxWidgets, etc. The Gimp is an example of a GTK+ application that runs on windows, plus there are many others. The are C# bindings to GTK+ and Qt. Another feature that seems to be coming on strong in the WinCE space is the Windows Communication Foundation (WCF). But again, there are projects to bring WCF to Mono, depending what portions you need. Embedded Linux support for scripting languages like Python is very good, and Python runs very well on 200MHz ARM processors.
There is often the perception that WinCE is realtime, and Linux is not. Linux realtime support is decent in the stock kernels with the PREEMPT option, and real-time support is excellent with the addition of a relatively small real-time patch. You can easily attain sub millisecond timing with Linux. This is something that has changed in the past couple years with the merging of real-time functionality into the stock kernel.
DEVELOPMENT FLOW
In a productive environment, most advanced embedded applications are developed and debugged on a PC, not the target hardware. Even in setups where remote debugging on a target system works well, debugging an application on workstation works better. So the fact that one solution has nice on-target debugging, where the other does not is not really relevant. For data centric systems, it is common to have simulation modes where the application can be tested without connection to real I/O. With both Linux and WinCE applications, application programing for an embedded device is similar to programming for a PC. Embedded Linux takes this a step further. Because embedded Linux technology is the same as desktop, and server Linux technology, almost everything developed for desktop/server (including system software) is available for embedded for free. This means very complete driver support (see USB cell modem and printer examples above), robust file system support, memory management, etc. The breadth of options for Linux is astounding, but some may consider this a negative point, and would prefer a more integrated solution like Windows CE where everything comes from one place. There is a loss of flexibility, but in some cases, the tradeoff might be worth it. For an example of the number of packages that can be build for Embedded Linux systems using Openembedded, see.
GUI TRENDS
It is important to consider trends for embedded devices with small displays being driven by Cell Phones (iPhone, Palm Pre, etc). Standard GUI widgets that are common in desktop systems (dialog boxes, check boxes, pull down lists, etc) do not cut it for modern embedded systems. So, it will be important to consider support for 3D effects, and widget libraries designed to be used by touch screen devices. The Clutter library is an example of this type of support.
REMOTE SUPPORT
Going back to the issue of debugging tools, most people stop at the scenario where the device is setting next to a workstation in the lab. But what about when you need to troubleshoot a device that is being beta-tested half-way around the world? That is where a command-line debugger like Gdb is an advantage, and not a disadvantage. And how do you connect to the device if you don't have support for cell modems in New Zealand, or an efficient connection mechanism like ssh for shell access and transferring files?
SUMMARY
Selecting any advanced technology is not a simple task, and is fairly difficult to do even with experience. So it is important to be asking the right questions, and looking at the decision from many angles. Hopefully this article can help in that.
I have worked in projects that involved customizing the software of an OEM board and I wouldn't say that Linux is cheaper. When buying a board you also need to buy the SDK. You still need to pay even for the Linux version. Some manufacturers offer both Windows CE and Linux solutions for their boards and there isn't a price difference. For Windows CE you also need the Platform Builder and pay for the licenses, but it is easier to go without support.
Another important issue is if you are building a User Interface or a headless device. For devices that require an LCD screen and human interaction is much easier to go with Windows CE. If on the other hand you are building a headless device, Linux may be a sounder option - especially if network protocols are involved. I believe that Linux implementations are more reliable and easier to tweak.
With Linux you are never on you own and you are never dependent on one single entity to provide permissions. There are many support options and you have the freedom to choose your support options for any part of the system through many competing sources.
With Windows CE you must adhere to the license and restrictions as set forth in the complex license agreements that must be agreed to. Get a lawyer. With windows CE you have only one proprietary source for OS support and you will proceed only as they see fit to support and provide what you need. You may not agree with their position, but will not have any recourse but to bend to what they prescribe. The costs of incremental components, modules, development kits, licensing, and support tend to pile up with proprietary platforms. In the longer term, what happens when the vendor no longer desires to support the platform and you do not have the rights to support and distribute it yourself? What happens when the vendor moves to newer technology and wants you to move along with them even though you may not be ready to make the move? $$$
Our experience with Windows solutions in general is that they tend to become more expensive over time. What was originally considered lowest TCO gravitates quickly towards and solution that is encumbered and costly to maintain and support. Licenses have to be re-negotiated over time and the new technologies, often unneeded, are forced into the picture at the whim of the provider for the sake of THEIR business needs. On top of that, the license agreements are CONTINUALLY changing--get a lawyer.
With Linux you have the freedom to provide in-house support and expertise without being encumbered against distributing the solution as you need. You also have the freedom to continue to use and support technology that original providers no longer want to support. Having the source code and the RIGHTs to do with it what you want (GPL, LGPL) is a powerful attractor when it comes to business continuity and containing costs while providing access to the very latest technologies or technologies that fit your needs.
I have developed network drivers that work both on RT Linux (to be more specific, Linux preemptive kernel with RT patch) and Windows CE. My experience was windows CE was more stable in terms of real-time response. Frame timings also showed that windows CE had less jitter.
On RT Linux, we had all sorts of problems. For example, when user moved the mouse; our frames were being delayed. Guess what, certain variants of x-windows disable interrupts. You may also feel that you are safer on console screen only. If you have VGA frame buffers enabled, you are doomed again. We had only one problem with windows CE in terms of jitter again. The problem happened when the USB controller was set to an incorrect mode in the BIOS and windows CE was using lots of time for polling.
To be honest, windows CE had more support. On Linux, you are on your own. You have to read every possible mailing list to understand what problems you may hve.
a partially customised OS
Is much easier to achieve if the OS is open source (and you have the expertise).
Android is a good option for some embedded systems.(it's linux based)
You have many experts that are able to develop on this system.
You have access to many libraries in java or C.
but it uses lot of memory and energy.
What we often forget with paid / licenced software is that you have to deal with licenses. It takes time and energy! Then you have to track if you pay it correctly. It involves many different people with different skills and it costs in decision.
This cost is often not included in the studies that show that open-source/free is more expensive than paid software.
With "free software" it's way easier to deal with licenses and you spend less time on dealing with these issues. Personally I prefer to avoid unnecessary communications with your legal / financing team every time you change some pieces of the software.

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