Knowing what you’re trying to do might help answer the question, but AFAIK there’s nothing like WINE (which “Is Not an Emulator”) for OS X and I’m not sure you’re going to find a copy of OS X to just install on a virtual machine. Furthermore, OS X is designed around a very narrow set of hardware, so I wouldn’t suggest bothering with it.
The more relevant question, especially when asking on a forum specifically about Linux, is why bother with either?