Pros:
This is on ThemeWorld.com as the current #1 download for the first week of September 2001. However, it's not really a "theme" package because there are no *.theme files included to easily apply the included Windows XP icons, animated cursor, wallpaper images and sound files to your desktop environment.

Cons:
The 800x600 JPG wallpaper images are rough looking with signs of too much JPG compression. The one and only system startup logo should be animated with a progress bar in the middle but it lacks that interesting feature.

Overall:
Basically, if you are just looking for a nice bundle of high quality Windows XP icons, this is the package to get. Other than that, it doesn't qualify as a desktop theme.