Pros:
Matrix movie fans will love this 1024x768 JPG wallpaper image. The cursors and icons are also fitting. Then the short sound files just add to the effects.

Cons:
The menu command sound association will definitely get on your nerves real quick! Sound file quality is also a little inconsistent and some of the sounds as well as cursors are from another "Commemoration" theme package. There are no installation instructions to reference a new directory called 'MATRIX Commemoration', which you must create to load this theme properly. Desktop icons load in Microsoft Plus! but they are not referenced from the same directory as the rest of the theme parts. Hope this doesn't cause problems for those using other theme managers.

Overall:
More originality and fixes for the cons listed above would give this one a better rating. The overall look and feel still makes it worth the download though. Matrix fans should snag it.