Ken,
You will need to change the directives for any extension modules you load in at server start (.dll = .so). I could be wrong, but I don't believe that MySQL is native in the Linux builds of PHP4 so you will have to at least add:
extension=mysql.so
to the file. You will of course also have to edit any paths (include_dir,extension_dir,browscap, etc.) you have specified. If you wish to use the mail() function, you also need to set the sendmail_path directive to whatever the path is on the linux server. The SMTP and sendmail_from directives should be set equal to emtpy as they are Win32 only. Other than that, I don't think you have to make any great changes. Hope this helps.
Cheers,
Geoff A. Virgo