If you are using Windows 7, you can download lots of FREE themes, Desktop gadgets and wallpapers from Microsoft official website.
Right-click on Desktop and select "Personalize". Now click on "Get more themes online" link:

It'll open following a webpage in your browser:
Windows 7 Personalization Gallery
You can directly open the above site in your browser.
You'll see lots of themes available on that page.
Click on any theme which you want to download. It'll download a .themepack file. Double-click on the file and Windows will automatically install and apply it.
PS: The site is new and there will be lots of updates in coming days. So keep visiting the site.
Read Other Interesting ArticlesThis article was posted in Windows 7, Windows 7 Themes.
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Astitva
there are lots of new improvement like you can put wallpapers on shuffle
Osku Kaskisola
Have you found hidden themes in Windows 7 ? They are in "D:\Windows\Globalization" folder, just apply to see every folder ( even hidden & windows's owns. )
Nikolaj
Hallo i have a problem with my W7 when i right click the desk and select gadget nothing happens and i em not able to place gadget on my desk.
VG
^^ Is "sidebar.exe" running in Task manager?
Nikolaj
Nope but when i open it it auto closes
Robero
@ Vishal :Will the themes for Windows 7 (above) work in Vista SP1.Just a thought,that it may be possible? Thanks in advance.
VG
^^ I don't think its possible as Windows 7 msstyles resource numbers are very different than Vista.
@Nikolaj
I have no idea. Might be a bug?
Nikolaj
i have tryed applying the W7 theme original in Vista and something intresting happened.
For exemple:
The start button is the vertical crollbar i tink
somethings is out of plase
and you can only use basic
Nikolaj
i have tryed applying the W7 theme original in Vista and something intresting happened.
For exemple:
The start button is the vertical crollbar i tink
somethings is out of plase
and you can only use basic
Nikolaj
and did you know that if you shold make trhemes for windows 7 you need to edit explorer.exe for the start button