Click read more for some of the best sites in the web. Here's a few sites that provide free downloads of Icons , Themes, skins and wallpapers.

Studio-28.tk
Deviantart.com
Designtechnika.com
Deskmod.org
Hoverdesk.net
Skinbase.org
Velocityart.com
Pixtudio.org
Wincustomize.com
Pcdesktops.com
Customize.org