Misleader.org

Desktop Rating
Rating site where you can post, rate and comment on themed desktop screenshots.
www.desktoprating.com/

ThemeXP
Offers desktop themes, login screens and wallpapers to fully customize user's computing environment.
www.themexp.org/

Windows XP Themes
Free themes, skins, wallpapers, visual styles, tricks and tips, software, and tweaks for Microsoft Windows XP.
www.xptheme.info/

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.
www.intelore.com/

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

DesktopMaster
Software for installing and managing desktop themes and offers many features. Download free themes on the site.
www.desktopmaster.net/

Left Side Software
Desktop Themes lets you install, use and create desktop themes without Microsoft Plus.
www.lss.com.au/

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.
www.come2mum.com/

Calmira Painter
Software for editing and customizing desktop themes for systems running Windows 3.1x, and Calmira. Several wallpapers and themes for download.
www.calpaint.de/

KDE Themes on Freshmeat
A list of "KDE Themes" on themes.freshmeat.net.
themes.freshmeat.net/