Microsoft has released two new themes for Windows 7 on Windows Personalization Gallery. Windows 7 users will be able to not only see the waves, but also hear the water, including sounds of the ocean, seagulls, foghorns, etc.
Windows 7 users need only double click the theme once it’s downloaded in order to install it. Users running Windows Vista, Windows XP or other operating systems can also grab the theme and unpack the wallpapers which can be set as desktop backgrounds one by one.
Source and Download @ http://www.winmatrix.com/forums/index.php?/topic/31120-surfing-sailing-themes-for-windows-7/