Without too much knowledge of whats goin on then it's really hard to understand your problem. The suggestions above should certainly have sorted out wheather there is to be a theme run or not, therefore if there's nothing changing? or happening at all? then it would be safe to say there's a lil problem which you yourself may need to read on. My suggestion is if you want to manage the Desktop Theme for different users, go read a book, or search M$'s website and look for "themes service" or "GPO themes".

I'm wondering myself, if you are meaning that you want every users account to have different settings from one another for the desktop theme? If this is the case then it's just simply down to...
Quote Originally Posted by Richard
Control panel \ Display \ Appearance
then a listbox with... "Windows and Buttons" and choose between "Windows Classic Style" or "Windows XP Style". So long as each account has their properties saved on exit or logoff then all should be fine, if not then do some more reading.

If you want desktop themes to be stopped all together then you can disable the actual "Themes" service from the services manager itself, by going to... "Start \ Administrative Tools \ Services".