Download
This utility replaces the desktop themes component of microsoft plus.
http://download.cnet.com/Desktop-Themes/3000-2326_4-10036272.html
Lighttek
Desktop manager and shell replacement software for windows 95/98/me/nt4/2000/xp/vista/7. customized interface builder program for office, home, touchscreen computers
http://www.lighttek.com/themes/themes.php
Art
Art
http://art.gnome.org/themes
Downloadatoz
Free desktop themes software downloads from downloadatoz.com. desktop themes software comes with description, reviews, online manual and user guide.
http://www.downloadatoz.com/theme_category_1.html
Stardock
Official site. stardock is a cutting-edge innovator specializing in desktop utility software and pc entertainment.
http://www.stardock.com/products/thememanager
Winstep
Winstep
http://www.winstep.net
Free Desktop Theme
Desktop themes, skins, screen savers, and other multimedia enhancenments available for your pc.
http://www.free-desktop-theme.com
The Unleashed
Freeware palm: daily updated site for freeware files on palm
http://www.theunleashed.com/