Distributed Shared Memory (DSM) is a well known interconnection paradigm in the scientiic community. The development of distributed applications basing on message passing is more complex than on a DSM. The notorious performance drawbacks of DSM Systems are often caused by overly expensive distributed locking mechanisms. In response to this our Plurix Operating System (OS) implements a transaction based DSM. Memory consistency is maintained by atomic transactions and optimistic synchronization mechanisms which have been used in database technology in the past. Such a transaction based DSM would perform poorly if placed on top of on existing OS. Therefore Plurix is developed as a standalone PC-based OS taking integral account of the transaction concept. Plurix is written in Java using a tailor made new Java Compiler which will be an integral part of the OS. The Compiler generates Intel machine code and avoids performance loss caused by an interpreter like the Java Virtual Machine (JVM). Memory management in Plurix goes beyond traditional DSM Systems as it implements a distributed heap storage (DHS) with location independent views on data and code. Additionally a distributed garbage collection is implemented. An object relocator relying on the strong typing of Java alleviates the "false sharing" problems and avoids excessive memory and page table fragmentation.