Pros:
Hey Benny Hill fans! Here's a good quality theme based on one of the world's funniest adult comedians. All the hilarious theme parts are here. There are 12 short but sweet sound files, an 800x600 BMP wallpaper file, 4 original icons, and a few good cursors.

Cons:
The sound files are all 8-bit mono and the menu popup sound will probably drive you nuts real quick. If you are worried about foul language, you might want to throw out the "question" sound file.

Overall:
Stereo sound files under compression and a few extra cursors would make this one even better. Needless to say, it's for true Benny Hill fans.