Linux(R) Desktop Garage

GNOME's theme sites:

http://art.gnome.org

http://gnome-look.org

KDE's theme site:

http://www.kde-look.org

Other Linux theme sites:

http://www.themedepot.org/

http://themes.freshmeat.net/

http://www.wincustomize.org/

http://www.deviantart.com/