• Cinema Desktop Themes
Thousands of free desktop themes, screensavers, desktop wallpapers, skins and other desktop stuff related to movies, TV series and celebrities are available for download at this site.

• Desktop Dreams
Download free wallpaper for your computer desktop produced by professional digital artists.

• Extra Themes
So these guys sell CDs full of themes that you can actually get for free by searching the Internet... Their site contains tools for creating your own themes (which, however, only partly redeems them).

• ThemeWorld.com: Anime Desktop Themes
Dozens of anime-related theme packs for Windows 95 or 98 are available here in zipped format, along with a preview screen, file size, date posted and brief description of the download. Some include a rating as well

• TopDesktop.Com
If you want to enhance your computer desktop, visit TopDesktop, which features a large collection of screensavers, wallpapers, desktop themes, icons and cursors. The site is updated daily.