Themedoctor.com

Themedoctor.com offers free desktop themes complete with previews and full reviews to take the guessing out of your next download.

Themeworld.com

Themeworld.com offers a large collection of Desktop Themes, Screensavers, Fonts, Wallpaper, Icons, and Cursors. From movies to cartoons, music to games.

Anydesktopthemes.com

Anydesktopthemes.com offers a huge collection of desktop themes, icons, and cursors.

Themesunlimited.com

Themesunlimited.com offers thousands of exceptional desktop themes, screensavers, IE skins (hotbar), ICQ skins, WinAmp skins, and Yahoo! Messenger themes with previews, and ratings from the viewers.

Desktopsunlimited.com

Desktopsunlimited.com offers thousands of free desktop enhancers for download, including desktop themes, icq skins, winamps, screensavers, icons, fonts and more.

Freedesktopthemez.com

Freedesktopthemez.com offers free, original desktop themes. They also can learn you how to make your own themes.

Cinemadesktopthemes.com

Cinemadesktopthemes.com offers movies, TV series, and celebrity desktop themes, screen savers, and desktop wallpapers.

Racingthemes.com

Racingthemes.com offers cool desktop themes of Nextel Cup drivers.

Dowtheme.com

Dowtheme.com claims to be the the world best free windows desktop themes download site. See for yourself. Desktop thmes are well organized in categories with previews.

Kylyria.net

Kylyria.net offers a large collection of original free desktop themes.

Ezthemes.com

Ezthemes.com offers over a hundred thousand wallpapers, screensavers, wallpapers, xp themes, winamp skins, and ICQ Skins.