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Virtualization with KVM-QEMU
QEMU is a virtualization solution that is fully open-source and probably the most efficient free option on a Linux kernel. It can use the kernel KVM technology to access the highest possible virtualization level.
Reference links
The Gentoo WIKI page on QEMU has lots of good information, as well as this page.
Required packages
Install the following:
emerge app-emulation/libvirt app-emulation/virt-manager qemu -vp