Pros:
Here's another good start on a theme package but that's about it.

Cons:
There are no installation instructions. The JPG wallpaper is a very cool 3D rendered setting but it's also a strange size at 667x513 and doesn't stretch to fit well on the desktop. This setting causes the image to stretch out of proportion and looks very jagged around the edges. There are only a few decent sound files but just not enough to go around so more than half the sound associations are simply left unassigned. The desktop icons are simple creations as well since they are just slightly edited Macintosh icons. One of the two animated cursors can be found in the Microsoft Plus! pack and the rest are the standard type.

Overall:
Again, we have another theme that just needs some originality and more parts.