Windows 7 has definitely been making lot of waves these days and hopefully Microsoft should not repeat fiascos it had with Vista for its release in June 2009. In the past, we had shared the screenshots of the Windows 7 M3 build and also told you about the Windows 7 customization pack for Windows Vista.
If you are Windows XP user we had told you about the Windows 7 transformation pack for XP, but if you are looking to just get a Windows 7 theme for Windows XP, you are in luck.
A Deviant Art user has released a Windows 7 theme, that can be used for Windows XP. The theme looks really beautiful and definitely gives Windows XP a much needed facelift.