The Theme Garden - A complete site for desktop enhancement, includes themes, screensavers, wallpaper, skins, cursors, and icons. - http://www.thethemegarden.com/
Winnie The Pooh - Choose between sixty-nine themes for the desktop. - http://www.poohfriends.com/winniethepooh/thingstoget/desktoptheme.htm
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
Woodus' Themes - Preview and download these custom desktop themes. Select from animal, games, holiday, and movie categories. - http://www.woodus.com/themes/
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/
DesktopDecor - Twenty categories to download from some include wild life, scenic, Disney, and sports. Also offering other desktop decorations. - http://www.desktopdecor.net/
BMW World Themes - Automobile brand-related desktop themes. - http://www.bmwworld.com/media/themes/
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/
Desktop Themes at Wulfert.com - Download from twenty different categories of desktop themes for Windows 95/98/NT/2000. - http://www.wulfert.com/theme/
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/
DeskFlag - Places an animated American flag on the desktop. - http://www.deskflag.com/
Eric Brooks.Com - Choice of four different desktop themes for Windows 95/98. - http://www.ericbrooks.com/freestuff/#Desktop
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