ScreensaverSports.com

Windows XP Boot and Logon Screens
Collection of logon screens, wallpapers and logos for Windows XP.
stacey.kicks-ass.org/

Windows XP Skins
A collection of Windows XP Skins (Visual Styles).
winxp.rb-338.com/

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]
meaningdata.com/

Windows Icons
Professional icons based on the Windows XP icon style.
www.windows-icons.com/

GetSkinned.org
Offers desktop themes, login screens, boot screens, wallpapers and icons. Encourages people to submit more wallpapers and themes.
www.getskinned.org/

Belchfire.net
Windows XP Themes, LogonUIs, bootscreens, and wallpaper.
www.belchfire.net/

XPLogos
Check out this collection of User Account Pictures. Includes a tutorial on how to change the pictures.
www.xplogos.com/

FOOOD's Icons
Presents a collection of free icons. Features softwares for changing default icons.
www.foood.net/

Mac OSXP
Wallpapers, skins, icons, and other graphics to make Windows XP look like Mac OSX.
www.geocities.com/

XPThemes.com
Features visual styles, themes, wallpapers, cursors, logon screens, customization software and articles.
www.xpthemes.com/