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We've previously covered how to install Mountain Lion on a PC using tonymacx86's Unibeast tool, which requires you to have an existing Mac OS X installation. This usually means that you have to install Snow Leopard on your PC first, or find a real Mac. However, with a "distro" like iAtkos, you can jump straight to Mountain Lion. Distros are pirated copies of Mac OS X that have been modified to work with a PC. If you don't have any qualms with the legal issues regarding distros, they're actually the most convenient way to set up a Hackintosh.