All The Best Desktop Themes On The Internet  
   Selected listing of desktop themes sites.
   http://www.passtheshareware.com/themes.htm

ThemeHeaven  
   Download over 3500+ themes. Topics include nature, animals, cartoons, movies, television, vehicles, music, people, military and an alphabetical archives as well.
   http://www.galttech.com/desktop.shtml

Eric Brooks.Com  
   Choice of four different desktop themes for Windows 95/98.
   http://www.ericbrooks.com/freestuff/#Desktop

Themes Unlimited  
   Download over 3000 themes with previews and ratings. Most themes include screensaver, icons, sounds, cursors.
   http://www.themesunlimited.com/

Spectrum Theme  
   What Windows 95 (or NT, possibly a few things for Win3.1) really needs to be more like a ZX Spectrum.
   http://www.breezer.demon.co.uk/spec/w95theme.html

DeskFlag  
   Places an animated American flag on the desktop.
   http://www.deskflag.com/

Varos Themes  
   Showcases the Doctor Who desktop themes. This collection of themes showcase and highlight different parts of the longest running science fiction program in the world.
   http://www.varos.com/themes/index.shtml

Active Desktop Themes by Bryan and George  
   Free themes for download mainly consisting of cartoons. All require Win98, plus! for 98, Macromedia flash4 player, and Quicktime 4.
   http://www.angelfire.com/fl/brygeo1/

Sparkkling SM Desktop Themes  
   An anime desktop theme page. Files include fushigi, sailor moon, gundam, magic knights and others.
   http://www.angelfire.com/anime3/themes/

Patina's Treasures - Desktop Themes & Screen Savers  
   Illustrations of fantasy and imagination available for download. All themes include icons, cursors, backgrounds and optional screen savers.
   http://www.patinastreasures.com/

Desktop Themes at Wulfert.com  
   Download from twenty different categories of desktop themes for Windows 95/98/NT/2000.
   http://www.wulfert.com/theme/

QuickCreations Desktop Themes  
   Choose from five categories, fantasy, computer art, nature, holidays, and miscellaneous. Themes require MP3 codec to hear sounds.
   http://www.quickcreations.50megs.com/

BMW World Themes  
   Automobile brand-related desktop themes.
   http://www.bmwworld.com/media/themes/

DesktopDecor  
   Twenty categories to download from some include wild life, scenic, Disney, and sports. Also offering other desktop decorations.
   http://www.desktopdecor.net/

Caty's Desktop Themes  
   Theme creations including Winnie the Pooh, Hello Kitty, Mickey Mouse, Looney Toons, and Spiderman. Various wallpaper and hotbar skins available also.
   http://caty.surfhoo.com/

Volsgals Desktop Themes  
   Categories to pick from include animals, fantasy, Native American, and places. Screensavers and winamp skins available for download also.
   http://www.volsgal.com/

Woodus' Themes  
   Preview and download these custom desktop themes. Select from animal, games, holiday, and movie categories.
   http://www.woodus.com/themes/

Trish's Theme Terrain  
   In this collection of themes choose from many different categories including artwork, God Bless the USA, machines, and people.
   http://www.trishsthemes.com

Winnie The Pooh  
   Choose between sixty-nine themes for the desktop.
   http://www.poohfriends.com/winniethepooh/thingstoget/desktoptheme.htm

The Theme Garden  
   A complete site for desktop enhancement, includes themes, screensavers, wallpaper, skins, cursors, and icons.
   http://www.thethemegarden.com/

Unicorn Lady Theme Design  
   Mystical themes arranged alphabetical for easier browsing.
   http://www.unicornlady.net/Themes/

180 DegreeZ  
   Themes, wallpaper, boot screens, icons, and cursors. Categories include 3D art, designs, movies, sci-fi, Anime, cool, scenery, games, computer, and fantasy.
   http://www.180degreez.com/