Reply #1 Top
Depends what program you want it for.
And I'm assuming you haven't actually taken time to look around here for one, because this site is packed with them.
Best way to emulate XP on Win2K, is to use Windowblinds with any of the default XP skins, along with ObjectBar (There's very few ObjectBar skins that AREN'T XP knock-offs, so you won't have any trouble there...).
And you could also throw IconPackager in too, for good measure, because there's yet again, more XP knock-offs available for that as well.
Reply #2 Top
I've done a few searches...but I haven't been able to find a theme based on
xp DEFAULTS, however I've found many variants.

Anyone know if a PURE xp theme exists?

Akshay
Reply #3 Top
I don't have Windows XP so I don't know what it should look like but go to Winstyles and take a look at these themes. I think they are all very good and should meet your needs:

XP Home Suite by adni18
XP Suite by adni18
WinXP by Frogboy
Windows XP by Frogboy

While you are at it take a look at some of the Windows XP wallpapers in the WallPapers section.

Ranger Bob