AAA Desktop Themes: Themes from several categories including movie themes, sports and music themes.
Desktoplinks.com: Links to top desktop themes sites plus other desktop enhancements.
Judith's Disney Page: Free desktop themes, screensavers, and pictures of most all of Disney's characters.
ThemeDoctor.com - Desktop Themes and Reviews: Offers categorized downloads, creation tips, reviews and troubleshooting help.
ThemeHeaven: Over 3500 desktop themes, all free to download.
Top Desktop Themes: Links to free Desktop Themes in over 20 categories to download.
Topdownloads Desktop Themes: Collection of categorized links in tree format of shareware and freeware themes.
TopThemes.com: Free themes download with screenshots and Ratings Key.