Acronym:Microsoft Plus! Desktop Theme
Theme file for Microsoft Plus!, a software enhancement to the Windows operating system; contains images, colors, and other settings used to customize the Windows desktop; may be included with the Microsoft Plus! software or may be custom made by the user.
The first Plus! package was developed as Microsoft Plus! for Windows 95. The enhancement software was later created for Windows 98 and Windows XP as well. It was discontinued after the release of Microsoft Vista, which included many of the Microsoft Plus! features.
The Windows 7 THEME file format includes new features that were not available in previous versions of Windows. Older versions of Windows can still read these files, but they ignore the unrecognized sections.