Generally, I don’t think and search for Windows XP related themes and applications since I have been using Windows 7 and Vista for some time now. But recently, I came across a theme for XP, which exactly matches with the Windows 7 theme (see below screenshot).
You will get close Windows 7 look for your XP with this brilliant theme. Ernasco from deviantart has created this beautiful theme. The taskbar may look small compared to Windows 7’s superbar, but it looks really good with the small icons.
If you haven’t installed Windows 7 Beta (Build 7000), this theme will give an exact Windows 7 look for your Windows XP. However, note that you need to install WindowBlinds software to use this brilliant theme on XP. You can download the trial version of WindowBlinds from the below link.