As you already know, the next expected windows version will be code named Windows 8 and most of the technology websites already discussing about the new version of Microsoft Windows Operating System.
Windows 8 Theme idea originally came when few tech bogs revealed leaked screenshots of development builds of new Windows Version. I think in coming months we will get a clear picture of Windows 8 operating System.
Recently I came through Windows Valley and I found a beautiful theme named windows 8 which come with leaked logo and tagline of new Windows Operating System. Windows 8 theme coming with 4 quality wallpapers with custom sound.
By default the images will change every 30 seconds.You can download the Windows 8 theme for Windows 7 from here.