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

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

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

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/

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