Do you mean X server instead of X client? If so a search for "windows x server" on google turned up a bunch. At the top of the list was one called xming. I can't vouch for it since I no longer have a use for X servers on windows. In the past I used a commercial X server called Hummingbird. Worked well.
Another approach is to use software to create a virtual machine on your windows box and run a Linux distro. Then you'd have an X server and a bunch of clients!
(Aside: Macs come with an X server that runs in their gui.)
Let us know if you check out xming.
http://sourceforge.net/projects/xming