This is a Microsoft site with lots of sponsored themes (from “Avatar” to Zune and everything in between) for Windows 7. There are also backgrounds, gadgets and tips on how to create your own theme. Twenty International themes to choose from, too.
Tip: I really like the “Bing’s Best” theme!
Visit the Windows 7 Personalization Gallery here.
More custom Windows 7 themes From ‘Technogran’ here, free download.