HOW TO: Distribute a Custom Desktop Theme to Users in Windows XP

This step-by=step article describes how you can distribute a customized desktop theme to other users of Windows XP-based computers. If you create a customized desktop theme, you can distribute it to other users to standardize the appearance of the Windows XP interface across the enterprise, within departments, or just to those users who admire your design and want to use it.

Click here for the kb article from Microsoft.