One clever Linux user has put together a number of custom icons, themes, backgrounds and other tweaks to create a script which he calls XpGnome. XpGnome will give a GNOME based Linux desktop a strikingly similar Windows XP look. Those who are having trouble installing LXP, the other “make Linux look like Windows XP” theme, can give this one a try. Just download the zip file and extract it’s contents. Then run the "InstallXpGnome.sh" by double-clicking it and choosing "Run".
XpGnome will make the following changes.
Icons, GTK, Metacity, Splash, GDM Theme, Panel Background, Desktop Background, Visible Desktop Icons, Nautilus Tree View, Toolbar to Icons only. Deletes all GNOME Panels and adds a new one at bottom with Start Menu, Show Desktop, Window Switcher, Notification Area, Volume Control and Clock.
XpGnome is just a batch script that makes a load of changes to the system. It doesn’t come with any uninstaller. So if you want to revert the changes, you have to do it manually. Alternatively, you can create a dummy user account to test it.