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

All The Best Desktop Themes On The Internet
- Selected listing of desktop themes sites.
- http://www.passtheshareware.com/themes.htm