These are raw disk images. In the context of Limbo or Bochs, a "pre-installed" .img file is often preferred because it allows you to skip the lengthy Windows XP installation process and boot directly to the desktop. Top Sources for Windows XP Emulator Files
Always scan downloaded .img and .iso files for malware before transferring them to your device. Additionally, ensure you own a valid license for Windows XP. While Microsoft no longer supports the OS, it is still copyrighted material. Using "Lite" versions found online is common in the hobbyist community, but always proceed at your own risk. These are raw disk images
This guide covers everything you need to know about downloading and setting up Windows XP for mobile emulators. Understanding the Difference: ISO vs. IMG Additionally, ensure you own a valid license for Windows XP