With the release of the new Windows 7, Microsoft has yet released some new Sponsored Windows 7 Theme package. (note: the theme package is only for Windows 7)
In addition to the 16 new Sponsor theme, Windows 7 also made the regional theme available to download. This way you don’t have to re-enable the hidden theme in side Windows 7 and you will be able to have all 20 different regional theme.
If you are interested in creating your own Windows 7 theme, here is a tutorial on how you can create and share with others.
Also we have a number of tips and tricks on Windows 7 theme be sure to check it out. Since Windows 7 has just launched, the current 16 Sponsor theme is expected to increase, as there will be more Sponsors putting money on the new Windows 7.