Ubiquitous Computing (UC) is an emerging technology of sharing the information by using large collection of computing devices. Sharing of information is in terms of availability of information at every time, every where and in invisible form. In Ubiquitous computing power of desktop paradigm is distributed to every day electronic devices in an invisible mode. Rather saying that we are living in the age of computers, using ubiquitous computing services, we can say that the computer is living in human beings. The implementation of requirements of ubiquitous computing is a real issue to address. It is considered that hand held devices’ operating systems are the best candidates to achieve implementation of Ubiquitous computing. In this paper, we present our analysis of gap present between the requirements of a virtual operating system of ubiquitous computing and a currently present open source operating system of hand held devices.