Kylyria's Desktop Themes - Available for download are desktop themes, WinAMP skins, Yahoo! Messenger skins, HotBar skins, logo screens and web views. New additions weekly. - http://www.kylyria.net/
Tug Valley Outdoors - Free desktop themes with a nature and country living motif, sections on digital photography, hiking photos of West Virginia and Eastern Kentucky. - http://www.tugvalleyoutdoors.com/
Themes.org - Site provides the Linux and UNIX community with the highest quality repository of graphics, and the central resource for themes. No matter what your personal tastes, or current mood is you will find a theme. - http://themes.freshmeat.net/
Extreme Themes - Variety of themes and screensavers for download, and Web and graphic design. - http://www.extremethemes.net/
Freeware4all.com - Selection of desktop themes and utilities for download. - http://www.freeware4all.com/desktopthemes.html
Tootsie's Theme Shop - Original desktop themes and screen savers. Enjoy your computer more with colorful, attractive graphics and sounds. - http://www.tootsiesthemeshop.com/
Theme of the Day - A different theme is featured every day; from the Tucows Network. - http://www.themeoftheday.com/