I created Sudo for Windows (sudowin) in 2005. It is a free, open source project available at http://sudowin.sf.net/.
Ya beat to mentioning it, Andrew... *grin*
"Don't try to outweird me, three-eyes. I get stranger things than you free with my breakfast cereal." - Zaphod Beeblebrox in "Hithiker's Guide to the Galaxy"