Demands of operating systems for control systems ranges from real-time systems to intelligent home appliance. However, what is needed depends on their applications. This paper discusses OS characteristics desired to meet above demands and claims that such OS consists of multi servers running on state-of-the-art $\mu$-kernel. Our OS is expected to support extensibility, reliability, and highly-distributed processing functionalities. Porting of Minix multi-server OS on L4 $\mu$-kernel is underway. Issues such as interrupt handling and protection, switching of address space, efficiency aspects, framework to achieve distributed processing are also described.