A theme on Windows 7 is a combination of pictures, colors, and sounds on your computer. It includes a desktop background, a screen saver, a window border color, and a sound scheme. Some themes might also include desktop icons and mouse pointers. Download after the jump.
Download Zune Themes for Windows 7
For those not yet on Windows 7, You can still download the wallpapers included in the theme file. Download Wallpapers