Holidaythemes.com  
   Holiday desktop themes, screensavers, wallpaper, sounds, music, animated cursors, clip art and other graphics.
   http://www.holidaythemes.com/

Kenja's Desktop Themes - Holidays  
   Holiday Desktop Themes for Win95/98/NT with reviews and preview pictures. Includes themes for Valentine's Day, St. Patrick's Day, Easter, Halloween, and Thanksgiving.
   http://kenja.net/themes/holidays/

ThemeCloud9  
   Seasonal themes for the Holidays. Click on Seasonal link on the left hand frame.
   http://www.themecloud9.com/

Christmas Theme - About.com  
   Christmas Nativity scene desktop theme includes links to other Christmas themes.
   http://shareware.about.com/compute/shareware/library/desktopthemes/bl_christmas_nativity_scene_desktop_theme.htm

DesktopDecor Holiday Desktop Themes  
   Choose from Valentine's Day, Easter, Thanksgiving, or Christmas theme categories. Holiday screensavers and wallpaper also available for download.
   http://www.desktopdecor.net/holiday.html

Holiday Desktop Themes at Wulfert.com  
   Archive index of links to themes in categories of Halloween, Thanksgiving, Christmas, Valentine, St Patrick's, Easter, and Miscellanies Holidays.
   http://wulfert.ezthemes.com/pcenhance/dt/main.phtml?blank+Holidays

Christmas Desktop Enhancements  
   Free desktop themes, screensavers, and cursors.
   http://www.appleblossomart.com/christmas.htm