WallpaperArsivi.com

Peanut Software's Theme Creator
Simple and fast desktop theme creation software for Windows.
www.salted.com/

Online Theme Creator
Create your own desktop theme easily using this online software.
www.peanutsoftware.com/

Theme Jockey
Custom designs service for Desktop Themes for Home and Businesses. All Themes include Logos, Sound events, Wallpaper, Icons, Cursors, and Screensavers.
www.angelfire.com/

The Clash Desktop Theme
A variety of desktop themes, including The Clash and other early punk founding fathers.
www.angel.ne.jp/

Complete Friends Desktop Theme Pack
Desktop Theme based on TV sitcom Friends.
www.capcorphq.com/

Can you Hear me Dave: Desktop Theme
HAL9000 Kaleidoscope scheme, includes soundset, deskbots, fonts, and startup splash screen for your Mac.
www.geocities.com/

Free Desktop Theme
Browse through categories of screen savers, wallpaper, and skins designed for Winamp, ICQ, Outlook, Hotbar and Messenger. Complete with previews and reviews.
www.free-desktop-theme.com/

Desktop Theme Creators and Collectors
An e-mail discussion group for those who make and use desktop themes compatible with Microsoft Plus.
members.tripod.com/

Econg Theme
Free wallpapers in categories of nature scenes, movie, celebrity, cars and motors, and animals. Also offers browser skins, desktop tools, and a few screensavers.
www.econg.com/

Richie's Desktop Theme Creations
Collection of desktop themes created by Richie. Links to other themes sites.
www.dogmaticbastard.com/