Bfarber.com
Collection of login screens and visual styles for Windows XP, as well as wallpapers and small freeware applications.
Cubiz.org
Collection of professional Windows XP logons and other customization in various categories.
Desktop Rating
Rating site where you can post, rate and comment on themed desktop screenshots.
FolderIcon XP
Icon changer, select one of 129 specially designed XP-style icons, colored, numbered folders or use any external icon. Extendable set of 262 specially chosen system icons is installed. [Shareware]
FOOOD's Icons
Presents a collection of free icons. Features softwares for changing default icons.
GetSkinned.org
Offers desktop themes, login screens, boot screens, wallpapers and icons. Encourages people to submit more wallpapers and themes.
Glyph Lab
A selection of XP style 32-bit toolbar buttons and icons, also offering full custom designs service.
Icon Galore
Offers professional XP style icons for use in websites, software, multimedia, print and web based applications.
Iconica
Original icons created for Windows XP, step by step icon making tutorials and tutorials on how to convert Mac OS X icons to Windows XP .ico format.
Mac OSXP
Wallpapers, skins, icons, and other graphics to make Windows XP look like Mac OSX.
Sofware Icons
Icon packages for commercial software products. Free icons are available.
Star Wars Faces
Collection of Star Wars characters for use as User Account Pictures.
ThemeXP
Offers desktop themes, login screens and wallpapers to fully customize user's computing environment.
Thickskinned.org
Free Windows XP skins, themes, and visual styles, also news, art, film and other media and a XP links.
WBC Icons
Free 32 bit alpha blended icons for Windows XP. Includes a tutorial section on icon creation.
Windows XP Boot and Logon Screens
Collection of logon screens, wallpapers and logos for Windows XP.
XPLogos
Check out this collection of User Account Pictures. Includes a tutorial on how to change the pictures.
XPThemes.com
Features visual styles, themes, wallpapers, cursors, logon screens, customization software and articles.