A company developing a new open source file manager for Linux composed of a number of Apple expatriates. Their Nautilus project is, per CmdrTaco on slashdot, destined to be the GNOME 2.0 shell/file manager. Their website is, naturally, http://www.eazel.com.
They have a number of screenshots at http://nautilus.eazel.com and http://developer.eazel.com.