Desktop themes are great! They include sound files and graphic files. I thought perhaps it could prove useful to list some links for them, because you could use some of the sound files or the desktop wallpaper to help you create your site. Or.. you just might like to have the theme on your home computer.
If you don't have Microsoft Plus! you can try this 137K file instead. The Desktop Themes utility lets you use the thousands of free desktop themes
available without having to buy Microsoft Plus!.
Desktop Themes Home Page
Desktop Themes
DreamTheme
HotMind Software's Freeware
Screens and Themes
Theme World
Web Rings
Desktop Themes Web Ring