Microsoft has released a set of ten free Themes for SharePoint for use with the Visual Studio extensions for Windows SharePoint Services.
These ten themes provides a far better experience than the out-of-the-box themes delivered with SharePoint (WSS and MOSS), of which some are really annoyingly ugly! But the new themes needs some tweaking before looking really good, there are several design flaws in some of them, like black text on dark-grey background…
The themes are not delivered as SharePoint solutions, but as Visual Studio 2008 solutions for usage with the VSeWSS. So you can’t just download and install them, you have to build them and optionally customize them. This allows you to easily grab a solution, customize it a bit and then package and deploy it.
To download the themes go to: http://www.microsoft.com/downloads/details.aspx?displaylang=en&FamilyID=0a87658f-20b8-4dcc-ad7a-09ad22641f3a