Pros:
Updated sound format. The new sound file sizes have cut the download in half. The sounds have been converted to MPEG Layer-3 for great stereo sound in a highly compressed package. This theme also contains a very clear 800x600 JPG wallpaper image, high quality icons, and a whole new set of cursors. The best part of this theme is of course the sound. It's near CD quality and really puts a subwoofer to work.

Cons:
A couple of the sound files could still use a little more filtering. The menu command sound gives off a slight hiss in the background. (Nothing major though.)

Overall:
There is a little room for tweaking in the sound department.