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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/

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/

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/

Thematic Chroma
Advanced windows theme and user interface engine. Customize the look and feel of your Microsoft Win95/98/NT/2000 environment.
www.thematic.com/

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.
www.stardock.com/

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

Cats Desktop Themes
Free cats screensavers, desktop wallpaper and themes for the computer enjoyment.
www.chocolatecats.com/

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.
www.kylyria.net/

Themes By M.E. Free Desktop Themes
Desktop themes in categories of art, fantasy, Native American, and others. Most of the themes have matching Hotbars and Winamp skins.
www.marjie.net/