Twenty Fabulous Windows 7 Themes [Visual Styles]

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1. Luna Royal

2. Ribbon VS

3. SlanXP 2.0

4. Gel XP Blue

5. NEXTlevel

6. Slate

7. Lumens

8. Red Ice

9. ThaImpact

10. base

11. Leopard OSX

• windows 7
• task manager
• windows
• best windows
• pretty cool
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12. Verdesh SteelFlash

13. SiCo

14. Aero Hilled

15. M7 Remix III

16. Vista

17. Seven Aero Shine Blue

18. AeroReloaded

19. Soliq 7.1

20. Gersmaero

Usage Instructions
In order to use the above themes you will need to patch the Windows Themes sub-system. I recommend UxStyle by Rafael for patching the system files. If you are not comfortable with modifying core system files you can use AveStyler (it implements in-memory patch).
Most of the themes are available in ZIP or RAR archives. Extract the theme to C:WindowsResourcesThemes(where C: is the partition with Windows Seven). The .theme file should be reside in the Themes folder and not in a sub-folder.
Many themes contain additional files such as explorer.exe. You will need to replace the original explorer.exe file (present in C:Windows directory) with the modded file. There are a couple of ways to do this. Here is the simplest way to do it:

Take ownership of the file.
Rename it to explorer_bak.exe.
Copy-paste the modded explorer.exe file.
Kill explorer.exe using the Task Manager.
Click on File->New Task(Run) and launch explorer.exe.

You can also use Replacer for replacing system files. Although it is no longer under active developement, it still works on most occasions.

For Further Reading,

Window 7 Tweaks