Theme of the Day  
   A different theme is featured every day; from the Tucows Network.
   http://www.themeoftheday.com/

UNIX Themes - TUCOWS  
   Desktop themes covering Enlightenment, KDE and WindowMaker, extensive assortment of categories to choose from.
   http://rcn.unixthemes.tucows.com/index.html

Theme Jockey  
   Custom designs service for Desktop Themes for Home and Businesses. All Themes include Logos, Sound events, Wallpaper, Icons, Cursors, and Screensavers.
   http://www.angelfire.com/mo2/themejockey/themejockeyindex.html.html

Tootsie's Theme Shop  
   Original desktop themes and screen savers. Enjoy your computer more with colorful, attractive graphics and sounds.
   http://www.tootsiesthemeshop.com/

Morgane's Medieval Download Haven  
   Rare desktop themes with medieval content and screen savers for medieval buffs also free medieval and additional wallpapers.
   http://www.fortunecity.com/meltingpot/cumberland/250/knightadv/DT/index.html

Freeware4all.com  
   Selection of desktop themes and utilities for download.
   http://www.freeware4all.com/desktopthemes.html

Desktop Theme Creators and Collectors  
   An e-mail discussion group for those who make and use desktop themes compatible with Microsoft Plus.
   http://members.tripod.com/~dtcclist/

PC Themes  
   Custom desktop themes and screen savers for advertising and marketing using wallpaper, sounds, icons, cursors, mouse pointers, skins, web views, startup and shutdown screens, font and color settings.
   http://www.pcthemes.com/

Extreme Themes  
   Variety of themes and screensavers for download, and Web and graphic design.
   http://www.extremethemes.net/

Themes.org  
   Site provides the Linux and UNIX community with the highest quality repository of graphics, and the central resource for themes. No matter what your personal tastes, or current mood is you will find a theme.
   http://themes.freshmeat.net/

Way Cool Jnr  
   Desktop themes, wallpaper for download with previews.
   http://www.waycooljnr.com/

Tug Valley Outdoors  
   Free desktop themes with a nature and country living motif, sections on digital photography, hiking photos of West Virginia and Eastern Kentucky.
   http://www.tugvalleyoutdoors.com/

Cats Desktop Themes  
   Free cats screensavers, desktop wallpaper and themes for the computer enjoyment.
   http://www.chocolatecats.com/featured/free_desktop_themes_screensavers.htm

Theme Sisters  
   Desktop themes in various categories as animals, religious, fantasy, holidays, and nature for the whole family.
   http://www.themesisters.com/

Sunshine's Hideaway Desktop Enhancements  
   Both typical and unique styles of desktop themes and matching animated screensavers available for download. Several categories to choose from.
   http://www.geocities.com/sunny_gal_54/index.html

Kylyria's Desktop Themes  
   Available for download are desktop themes, WinAMP skins, Yahoo! Messenger skins, HotBar skins, logo screens and web views. New additions weekly.
   http://www.kylyria.net/