a.Paper - Animated Desktop: Program that puts animated themes, based on Flash animations, Java applets, Active X components and HTML pages onto the Windows desktop.
Calmira Painter: Software for editing and customizing desktop themes for systems running Windows 3.1x, and Calmira. Several wallpapers and themes for download.
DesktopMaster: Software for installing and managing desktop themes and offers many features. Download free themes on the site.
Left Side Software: Desktop Themes lets you install, use and create desktop themes without Microsoft Plus.
Online Theme Creator: Create your own desktop theme easily using this online software.
Peanut Software's Theme Creator: Simple and fast desktop theme creation software for Windows.
Thematic Chroma: Advanced windows theme and user interface engine. Customize the look and feel of your Microsoft Win95/98/NT/2000 environment.
ThemeFreak - Cwhere Software Design: Time limited trial utility that easily creates desktop themes for Windows 95 and 98. A tabbed interface leads you through each step.
WindowBlinds: Change the look and feel of your Windows Desktop by changing the style of title bars, buttons, check boxes and tool bars. Runs on Windows 98/ME/NT and Windows 2000.