It is available at most computer stores and department stores.

1.     I like to start with the background.Images can be found around
        the net. I use snappy and get them right off of my video recorder
        or digitalbroadcast.
       After you get thepicture you are going to use,  tweek it a little. Use
       a program like Bryce,Microsoft Image Composer or Photo Studio
       to make a collage,add texture,  or add text to the picture.

2.    Once you have made a background picture,make a folder to put it
       in. Name this folderwhatever you are going to name your theme.
       Put your wallpaperin the folder. I usually keep the folder on the
       desktop until I am ready to install it.

3.    Next you need pointers, icons andcursers. You can find all kinds
       of stuff on the net, or you can get a program like Microangelo and
       make your own. It's a lot of work I know, but it's worth it. It is time
       consuming but can be a lot of fun.

4.    As you make these items  download and put them in the file.

5.    Make sure you get all of the arrows and cursors. You can go to
       control panel and mouse to get a list of the pointers and arrows.
       Also make sure you get or make four icons. My Computer, Recycle
       Bin Full, RecycleBin Empty, and Network Neighborhood.

6.    Next is the sounds. I use a microphone to one of my stereo speakers
       to get most of my sounds right off the tv or video tape. You can also
       find sounds allover the net. If you are going to use someone elses
       sounds, I recommendyou do not change them and give the author
       credit in your read me. Also it helps if you get a good sound editing
       program like Goldwave. Again it's a lot of work, but worth it in the
       end. Again put all of the sounds in the folder. If you are really
       creative you can match the sounds to their application. I also like to
       name each sound to the file its going to represent: for example
       "journey open program". From my Journey to the Center of the Earth
       theme. Again you can go to control panel then sounds to see a list of
       the sounds you will need. Try to keep them short. Also I do not
       recommend asigning a sound to the sound recorder. It gets confusing.

7.    Once you have filled the folder,put the folder in the the themes
       folder in the plus folder in the program files folder. Now come the
       fun part. You have to assign all of these items.

8.    Go to display in control panel. Goto background and browse. The
       box at the top shouldshow C drive. If it does not click the arrow to
       the right of the slot. Click on C drive. Click on program files, click on
       plus, click on themes,then click on your new folder. Double click on
       the walpaper icon.

9.   Next go to the plus tab in display. Hereyou assign your Icons for
      My Computer, Network Neighborhood,Recycle bin empty and
      Recycle bin full. Applythese in the same manner you did the
      wallpaper. Once you aredone click apply.

10. Now is the hard part. Go to Appearance. This is whereyou chose your
      background colors, fonts,font colors etc. When you are done you will
      want to try some of yourprograms to make sure you don't have
      the same color backgroundas you do your font on one of the appli-
      cations. You can alsotry to make the colors go with the thems.
 

11.  Next go to control panel and mouse. Here you can apply your
       arrows and working in background and busy cursors. Again when you
       are done click apply.

12.  Finally go to control panel and sounds. Clickon the first file in the
       upper window, itshould say asterisk. Highlight the asterisk and
       click the browse button and again follow the links to your theme
       folder. Now clickon the sound you wish to apply. Then click on the
       next sound "Close Program" Now click the little arrow to the left
       of the little speaker.You should see all the sound in your theme
       folder. Then assignthem one by one. Once done click apply.

13.  Your theme is now applied. Now click on the plus icon. At the top
       is a bar titled save as. Click on that bar a window will open up. It
       will say untitled in the box you want to put your theme name. When
       you have named the theme click ok.

14.  Now whenever you want to view that theme just go the plus icon
       and your new theme should be in the list of themes available.

15.  If you are going to upload your theme to a site you will need to do a
       couple of more things.First make a read me file. I usually use
       MS Works. Save the file as a txt file. You will want to include
       your name, the title of your theme, the subject of your theme, the
       size of your theme, your email addresss and any credits you want
       to give for items garnered from other sources. You can get the size
       of your theme by right clicking on the folder and clicking
       properties. Next you will have to copy the theme icon and put it in
       the folder. Just right click on the theme icon for that theme and click
       copy, go to your folder open it and click edit then paste.

16.   Now to upload your theme. I generally put mine on Themeworld.
        You will need win zip or another zip program and a ftp program like cute ftp. Go to
        www.themeworld.com and they will give you the address to upload
        your theme.Follow the instructions in your ftp program to upload
        it.

17.  You will have to change this to a zip file beforeyou can upload it.
       If you have winzip, right click on the folder and then click add to
       zip. Once you have zipped the file I recommend dragging the zip
       file to the desktop. Once you have uploaded the theme you can put
       the zip file in the trash. Also a note when zipping, I recommend that
       you save extra folderinfo. This leaves the theme in a folder so when
      someone downloads it,they can just put the folder in themes and it
      will apply properly withouthaving all of those loose files in the themes
      folder.

18.  Good luck and have fun fromCal.