A Desktop Theme is a collection of files that let you take control of the way your computer looks and sounds.

Themes usually come with a collection of cursors, icons, sound files, wallpaper, color scheme and an installation file. Sometimes themes also include screensavers and startup or shutdown screens.

Themes can only be utilized if you have a theme installer or manager. Microsoft makes one called Plus!. There are other utilities out that do the same thing. Some others are listed and available for download in Computers/Software/Desktop_Customization/Desktop_Utilities.