3 links
BeTheme Site
qdgtruie.free.fr
Developers of the first software theme manager for the BeOS system. Original desktop themes that cover art, misc, movies, nature, operating Sys., and Vehicules.
KDE Themes
themes.freshmeat.net
Collection of desktop themes for the KDE environment for Unix workstations. Focuses on the built-in theming capabilities of KDE.
Theme Depot
themedepot.org
The total solution for your X11 application theme needs. Allows users to comment on themes as well as vote for their favorites.