43b7af74_vices_List___Overclockers_Club__Notes
[Service Name] Themes [Recommended Setting] Automatic/Disable* [Notes] 
Used to display the graphical operations in Windows XP like the "Green Start Button" and other graphical things. If you would rather go back to the old "Classic" graphical user interface like Windows 2000 and Windows 98 then you can disable this service and get a nice performance boost.
Windows XP Services Removal Guide » Page 2 - Windows Services List - Overclockers Club
Notes