http://www.istartedsomething
This is the Royale Theme for the Windows XP Media Center Edition 2005 (and later for the Windows XP Tablet PC Edition 2005), that works great with Windows XP. It comes in two colours: Bleu and Noir!
http://www.softpedia.com/get/Desktop-Enhancements/Themes/Microsoft-Zune-Theme.shtml
This is also an official Microsoft theme, designed to look like its new Zune portable media player.