If you need some Trek-tastic stuff to keep you happy until the new Star Trek movie comes out next month, then check out the official Star Trek theme from The Skins Factory. You can choose from command, sciences and engineering themes.
I wrote about this Cooper City, Fla. company back in November. Back then I got a chance to check out its Disney and Wall-E themes, and they were very well done. It costs $14.95 and the themes transform practically everything on your Windows XP desktop -- it's WAY more than icons and wallpaper!
Update: Here's a video showing the skin's audio player animation and sound FX: