No, Einstein. No Mac system can run on any Intel based machine.
And what do you mean by "Mac file"? If you mean "document", theoretically you can open any file created on a Mac given you have the necessary application on your PC (ex: Word for doc files). If you mean "programs", then the answer is no. Mac programs can only run on a Mac. The is no emulator ot anything that will allow you to run Mac programs. If you mean Mac Cd's or Mac disquettes or any other sort of Mac drive, there is a program actually called "Mac Drive" (
http://www.mediafour.com/).  It will enable you to read a Mac formated drive on your PC.