a.Paper - Animated Desktop - Program that puts animated themes, based on Flash animations, Java applets, Active X components and HTML pages onto the Windows desktop. - http://www.intelore.com/apaper.php
Calmira Painter - Software for editing and customizing desktop themes for systems running Windows 3.1x, and Calmira. Several wallpapers and themes for download. - http://www.calpaint.de/
DesktopMaster - Software for installing and managing desktop themes and offers many features. Download free themes on the site. - http://www.desktopmaster.net/en/index.html
Peanut Software's Theme Creator - Simple and fast desktop theme creation software for Windows. - http://www.salted.com/theme/
ThemeFreak - Cwhere Software Design - Time limited trial utility that easily creates desktop themes for Windows 95 and 98. A tabbed interface leads you through each step. - http://www.come2mum.com/~cwhere/thfreak.html
WindowBlinds - Change the look and feel of your Windows Desktop by changing the style of title bars, buttons, check boxes and tool bars. Runs on Windows 98/ME/NT and Windows 2000. - http://www.stardock.com/products/windowblinds/
Thematic Chroma - Advanced windows theme and user interface engine. Customize the look and feel of your Microsoft Win95/98/NT/2000 environment. - http://www.thematic.com/chroma/
Online Theme Creator - Create your own desktop theme easily using this online software. - http://www.peanutsoftware.com/
Left Side Software - Desktop Themes lets you install, use and create desktop themes without Microsoft Plus. - http://www.lss.com.au/lss/windows/dt/themes.htm