Pros:
Parts include an assigned 800x600 JPG wallpaper image, an additional 640x602 JPG image, 4 desktop icons, a couple of Spawn type cursors, and 14 PCM sound files.

Cons:
'Software\Classes\' should be removed from the main theme (*.theme) file code for compatibility with older versions of Microsoft Plus! or there will be problems in the system registry for those users. (Ouch!) The included text file says something but it's not English. Even if it were, theme parts are all referenced for installation in the root of the 'Windows' directory. Most of the cursors are the standard type and the Spawn cursors are from another "much better Spawn theme pack.

Overall:
Hello! Guess there's a first time for everything. Theme files go in the 'Themes' directory, not the 'Windows' directory. This is trash.