ok coming from a resident themer at a few sites
you need to do some modifying to the xp system files to allow it to use themes.
I would suggest you do a search on
www.aqua-soft.org to read if you want to do it or not.
Before buying my Mac I modded the hell out of my xp machine, to look and perform exactly like a Mac but I also made a few mistakes along the way which the only way to correct was a full reinstall. Modding can be fun but it can also be a pain.
Again read thru
www.aqua-soft.org for more info on modding system files, etc etc..
See you can do the same thing with programs but then bog your system down alot. But modding the files personally will do the same thing except no additional programs running.
here is a link to one of the last themes I made for XP as you can see everything is modded to look and feel like XP
http://screenshots.haque.net/screens...shot-26013.jpg