I-cons - Features icons and tools. - http://members.xoom.alice.it/i_cons/
Glyph Lab - A selection of XP and Vista style toolbar and web icons, also offering a full custom design service. - http://www.glyphlab.com/
Icon Galore - Offers professional XP style icons for use in websites, software, multimedia, print and web based applications. - http://www.icongalore.com/
GroovyThemes - Collection of themes, graphics and wallpapers. - http://www.groovythemes.com/
Desktop Rating - Rating site where you can post, rate and comment on themed desktop screenshots. - http://www.desktoprating.com
Logolando - User account logos for Windows XP. - http://hem.passagen.se/bence/
Windows Icons - Professional icons based on the Windows XP icon style. - http://www.windows-icons.com/
Guiicons - Provides XP icons for commercial manufacturers. - http://www.guiicons.com/
FolderIcon XP - Icon changer, select one of 129 specially designed XP-style icons, colored, numbered folders or use any external icon. Extendable set of 262 specially chosen system icons is installed. [Shareware] - http://meaningdata.com/foldericon/
IconPharm - Royalty-free icons for commercial software manufacturers. - http://www.iconpharm.com/
Bfarber.com - Collection of login screens and visual styles for Windows XP, as well as wallpapers and small freeware applications. - http://www.bfarber.com/
Iconica - Offer custom Windows XP icons created for software or web developers, stock icons, toolbars strips, logos, graphic design and illustration. - http://www.marvilla.us
Studio 28 - Visual styles, icons and wallpapers. - http://www.studiotwentyeight.net/
WBC Icons - Free 32 bit alpha blended icons for Windows XP. Includes a tutorial section on icon creation. - http://icons.wbchug.net/
XPThemes.com - Features visual styles, themes, wallpapers, cursors, logon screens, customization software and articles. - http://www.xpthemes.com/
ThemeXP - Offers desktop themes, login screens and wallpapers to fully customize user's computing environment. - http://www.themexp.org/
XPLogos - Check out this collection of User Account Pictures. Includes a tutorial on how to change the pictures. - http://www.xplogos.com/
Belchfire.net - Windows XP Themes, LogonUIs, bootscreens, and wallpaper. - http://www.belchfire.net/
GetSkinned.org - Offers desktop themes, login screens, boot screens, wallpapers and icons. Encourages people to submit more wallpapers and themes. - http://www.getskinned.org/
Star Wars Faces - Collection of Star Wars characters for use as User Account Pictures. - http://web.ukonline.co.uk/starwarsfaces/