As you know that Windows 7 M3 build has been released. It got lots of new features and improved interface. You can take a look at all new features and GUI changes in following topic:
Windows 7 theme is a bit different from Vista theme. It contains a redesigned start menu, taskbar and also totally revamped Shellstyle in Windows Explorer.
Our friend "fediaFedia" has created a WB skin for Windows XP which completely mimic Windows 7 interface.
Following is a preview of this theme:

As you can see it provides the same Windows 7 look in XP which looks excellent.
You can download the theme using following link:
You'll need WindowBlinds 6.0 or newer version to use this skin.
This article was posted by VG in following section: Windows XP, Windows XP Themes.
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VG
^^ You'll need to install WindowBlinds software to use it.
gaurav
awesome
I donot have a name
NICE VISHAL
Gaurav
awsome
christian
theres windows 8 now try to type windows 8 in google chrome
Praveen
very nice.it is very good ,we can say it is best.
THANK U
Praveen
very nice.it is very good ,we can say it is best.
THANK U
ashwiniverma
how to apply them
VG
^^ Download and install WindowBlinds software and then apply the skin.
pl4y0n
Do you need windows 7 req system or only xp ? :D