Alien Entity
   Offers free downloads of icons for AIM and for the computer desktop, and avatars.
   http://www.entity.cc/

Alternative Icons for KDE
   Original icons based around the new KDE icons. They use a limited palette of 34 colors. Distributed under the GNU Library license.
   http://www.buzzard.org.uk/jonathan/kde-icons.html

B-chan's Corner
   Anime icons and cursors for Windows XP.
   http://ultimatechallenge.i8.com/winxp/

CoolArchive
   Large selection of icons in .ico and .gif formats, sorted by category.
   http://www.coolarchive.com/icons.php

Electric Icon Land
   Free icons distributed from an icon shop. For Macintosh, Linux, and Windows.
   http://www.electriconland.com/

FamFamFam Icons
   Several large sets of coordinated icons, available for use free of charge under a Creative Commons Attribution license.
   http://www.famfamfam.com/lab/icons/

Gort's Icons
   Icons for the Mac, Windows, Palm, and Amiga, as well as Mac OS X user pictures.
   http://www.forrestwalter.com/icons/index.html

Hyperflame
   Several colorful sets for Mac and PC.
   http://home.pacific.net.au/~istara/

IconAmazons
   A gallery of Mac and Windows icons.
   http://www.bry-backmanor.org/iconamazons/

IconArchive
   Large offering of icons for Windows, Mac and Linux, from many authors.
   http://www.iconarchive.com/

IconExperience
   Collections for software developers and user interface designers. Offers a free sample collection and technical information.
   http://www.iconexperience.com/

IconLibrary
   A collection for Windows, organized in groups. A trial, unregistered version is available.
   http://iconlibrary.com/index.html/

IconPacks
   Icons that can be licensed for use in commercial projects, software applications or websites.
   http://www.iconpacks.com/

IconShoppe
   Royalty free, stock icon sets.
   http://iconshoppe.com/

IconsTree
   Free icons and cursors for the Mac and PC, wallpapers and cursors.
   http://www.iconstree.com/icons.htm

Iconshock
   Windows Vista icons in many colors and shapes, as well as royalty free icons.
   http://www.iconshock.com/index.php/

Icontoaster
   Free icons for Mac OS X, Windows and Linux. Site requires a Mozilla based browser.
   http://icontoaster.com

Jeff's Icons
   Free and fee icons for the PC, including sports, television networks and coins.
   http://www.jeffs-icons.com/

Jeffrey Zeldman Presents
   Characters and animals for web sites, and for Mac, Windows, or Unix desktops.
   http://zeldman.com/icon.html

Linux Icons
   Penguin icons in Windows ico, gif and PNG formats.
   http://www.willamowius.de/linux.html

Marg-Art
   Transparent and animated cat cursors and icons, and how-to instructions for using them.
   http://www.marg-art.com/

The Iconfactory
   Icons, wallpaper, and related software for Macintosh and Windows systems. Includes free and commercial products.
   http://www.iconfactory.com/

Top Icons
   Some free, some fee icons, for Windows and Mac. Includes cartoons, sports, animals and system.
   http://www.topicons.com/

Virtual Horse Graphics
   Horse icons and buttons.
   http://virtualhorses.com/graphics/icons/horseicons.htm

VisualPharm
   Custom icons for commercial software manufacturers. Some free samples for Windows Vista.
   http://www.visualpharm.com/icons.html

Wackypixel Co.
   Icons and desktop pictures for Mac OS X and Windows XP and Vista. Some are free, most fee. Custom design services available.
   http://www.wackypixel.com/

Windows Icons WebRing
   A webring for sites that offer icons.
   http://www.webring.com/hub?ring=windowsicons

Zapaticons
   A collection of icons that were originally created for the Amiga, converted for Windows, Mac, BeOS, and Atari.
   http://zapatopi.net/icons.html/

Zeusbox Studio
   Free icons for Mac, Windows and Linux.
   http://www.zeusboxstudio.com/blog/feedicons-2

iDev
   A large group of icons available, some unique, grouped by subject.
   http://www.idev.ch/content/view/86/63/

iVGI
   Large collection of video game icons, from the Atari 2600 and Commodore 64 to the Xbox, GameCube and PS2. Includes previews.
   http://www.ilk.i12.com/