Hi,
Here are a few reasons why there aren't many viruses for linux:
1 For most viruses to work on Linux they need root permissions
2 Linux is open source and is being scrutinised all of the time by computer folk all over the world, any vulnerabilities can be recognised and patches can be provided pretty quickly.
3 Microsoft Windows is by far the most common OS and more people know how to program for Windows.
4 MS applications tend to have too many features and not enough security, for instance look at Excel,Word,Outlook, all these programs provide user access to the systems services.
Hope this starts to answer your question
Andy H