- AAA Desktop Themes
 - Download free desktop themes. AAA Desktop Themes has a large categorized directory of themes. - Celebrities Download
- Features celebrity desktop themes.
- Chroma Theme Engine
- A windows theming and user-interface engine.
- Cinema Desktop Themes
- Themes related to movies, TV shows, and celebrities.
- DowThemes
- Download Windows desktop themes from a variety of categories, including TV and movies, anime and cartoons, holidays, nature, and games.
- J.T.'s Theme Page
- Movies, television, and music.
- JeffsThemes.net
- Free themes, wallpaper, and icons.
- Ken's CyberWorld
- Providing a variety of downloadable themes. Also includes screen saver and background links.
- MyWindows.com
- Provides desktop themes, wallpaper, screen savers and much more for the Windows 95 user.
- PC Themes
- Creates and sells custom desktop themes and screen savers for advertising and marketing utilizing wallpaper, sounds, icons, cursors, and more.
- PCWorld.com: Windows XP Theme 2
- Free download lets users of older versions of Windows simulate the look and feel of XP.
- ThemeDoctor.com
- Offers reviews, rankings, utilities, and downloads.
- ThemeHeaven
- Choose from thousands of downloadable desktop themes.
- ThemeWorld.com
- Extensive catalogue of desktop themes, fonts, screensavers, and wallpaper. Also offers installation support as well as help for creating your own desktop themes.
- Top 200 Desktop Themes Sites
- Directory of desktop theme sites.
- TopDesktop.Com
- Source for desktop icons, mouse cursors, screen savers, and wallpapers.
- Web Directory: Themes Unlimited
- Windows desktop themes with ratings and previews.
- WindowBlinds
- A software product that allows you to create your own graphical user interface for your Windows desktop.
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