WinCustomize.com WinCustomize.com is a popular Windows resource site with great skins, wallpapers, themes and icons to customize your PC. Also, offers articles and forums if you need help.
Free-Backgounds.Com One of the Web's top resource sites for FREE, original, background graphics. Their categories include: Artistic, Business, Borders, Classic, General, Holidays, Natural, Patterns, Personal Website, and Tiled/Textured. Free daily backgrounds are also available via email.
EZSkins Incorporates EZThemes and has even more content, including screensavers, wallpapers, winamp skins, messenger skins, outlookstationery, desktop themes, surfer themes, ICQ skins, hot bars and more.