Desktop Theme Software

• Freeware
• Linux
• Mac OS
• Windows

• Computers: Software: Desktop Customization: Utilities: Desktop Themes 

• Flyakite OSX  - Transformation pack for Windows users to change the look and desktop theme of Windows XP+ system to the look of Mac OS X.
• Kylyria's Desktop Themes  - Personal archive of original and free desktop themes, screensavers, skins and active wallpaper.
• Themes.org  - Large index of Unix and cross-platform software, themes and related eye candy and Palm OS software.
• Tootsie's Theme Shop  - Offers a collection of desktop themes including animals, nature, art, fantasy, places, and more.