Desktoplinks.com  
   Links to top desktop themes sites plus other desktop enhancements.
   http://www.desktoplinks.com/desktop.htm

AAA Desktop Themes  
   Themes from several categories including movie themes, sports and music themes.
   http://www.aaathemes.com/

Top Desktop Themes  
   Links to free Desktop Themes in over 20 categories to download.
   http://www.top-desktop-themes.com/

ThemeHeaven  
   Over 3500 desktop themes, all free to download.
   http://www.themeheaven.com/

TopThemes.com  
   Free themes download with screenshots and Ratings Key.
   http://www.topthemes.com/

Screens and Themes  
   Large selection of desktop themes, screen savers and ICQ skins at Screens And Themes.
   http://www.screensandthemes.com/

Judith's Disney Page  
   Free desktop themes, screensavers, and pictures of most all of Disney's characters.
   http://www.disneyfriends.net/disney/

ThemeDoctor.com - Desktop Themes and Reviews  
   Offers categorized downloads, creation tips, reviews and troubleshooting help.
   http://www.themedoctor.com/

Topdownloads Desktop Themes  
   Collection of categorized links in tree format of shareware and freeware themes.
   http://www.topdownloads.net/themes/