Freeware

Cybersherrie's Exciting Desktop Themes
Several originals, and some combination work. Outhouses, mystical dragon and night sounds are some of those available.
http://www.cybersherrie.com/Themes.html

Ferrari-Carbon Visual Style Theme Project
Official site of a unique theme developed for Windows. New versions, screen shots and previews.
http://jamiro-style.blogspot.com

Free Downloads Center
Collection of desktop themes that includes animals, Anime, and sports, as well as related editors and tools.
http://www.freedownloadscenter.com/Themes/index.html

Freshmeat.net: Windowmaker Themes
Desktop themes for the Window Maker, an X11 window manager.
http://themes.freshmeat.net/browse/918/?topic_id=918

Kenja's Desktop Themes
Many themes, complete with previews and reviews. Includes categories for Native American, Bryce, SciFi, fantasy, animals, holidays and religion.
http://kenja.com/themes/

Salina's Themes
Offering themes of movies such as Harry Potter as well as animals, Hulk Hogan and John Cena.
http://salina.xenocafe.com/themes.htm

ThemeHeaven
Offers several themes, including models, fire and waterfall.
http://www.themeheaven.com/

WVpdles
Themes include sports, butterfly, and patriotic. Also includes screensavers, cursors and software.
http://www.wvpdles.com