Source Code & Description
Themes and Skins - The Themes and Skins feature of ASP.NET 2.0 allows you to factor
style and layout information into a separate group of files, collectively called a Theme. A Theme can then be applied to any site to affect the look and feel of
pages and controls within the site. Style changes to a site can then be easily maintained
by making changes to the Theme, without having to edit the individual pages in your
site. Themes can also be shared with other developers.