Desktop theme (Microsoft Windows 9.x)
THEME is a file extension for a desktop theme file used with Microsoft Plus! THEME files can contain images, colors, desktop backgrounds, screensavers, sound files, and other settings used to customize the Windows desktop.
Microsoft Plus! was originally developed for Windows 95, and included several THEME files. Microsoft Plus! was later released for Windows 98 and Windows XP. THEME files can be opened and edited by Microsoft Plus!
Learn more about .THEME files:
Visit the Microsoft web page.
Learn about Microsoft Windows at ITKnowledgeExchange.com.