there are a few programs out.
ThemeGenCE (Free)
http://www.freewareppc.com/misc/themegence.shtml
Theme Maker Pro Plus ($10 - $30)
http://www.thememaker.biz/
Pocket PC Theme Generator Power Toy 2.0 (Free)
http://www.microsoft.com/downloads/d...displaylang=en
ThemeMaker McDeb ($ 18 )
http://www.mcdeb.com/tmmcdeb/
I like to use ThemeGenCE. Its free and if you make themes with different wallpapers for portrait and landscape. also allot of other nice features.