For creating your own custom wavs for themes, Goldwave is the cheapest way to go. As a hint... Convert your mp3 or wav files to MPEG layer 3. I use 56 Kbits/22,050 hz. It's not CD sound, but it's nice and clear and good for theme sounds. Be sure to follow the instructions on their website and install the LAME encoders. Goldwave will quickly rip CD songs into MP3s that you can then manipulate. $45.00. Adobe Audition
I have the older Cool Edit Pro program and still use it to do all my editing. I then use Goldwave to convert to Layer 3 wavs, since Cool Edit doesn't do this. Adobe Audition is the latest release and I don't know how it stacks up. Since I have a love/hate relationship with Adobe products I haven't upgraded. It's also ridiculously expensive compared to what the cost was when Syntrillium owned the product. $349. As is typical for Adobe, even the upgrade price is ridiculous. No try before you buy either. Sound America
A definite bookmark! An unbelievable collection. He has converted his wav files to a newer compressed format, so you may need to update the Windows codec to hear them if you are still using Win95. The updated codec is available for download here.
Icon & Cursor Sites
The cream of the crop of icon and cursor creation. I own Microangelo and Axialis. I think Microangelo's interface is easier to use. $49.95. Axialis Icon Workshop & Ax-Cursors
Icon workshop is $39.95 and Ax-Cursors is $14.00. The benefit of Axialis products is that you have a lifetime license for all future upgrades. It also handles Mac icons. One nice thing about Icon Workshop is the slider color controls for working with true colors.
Dierk's Animated Cursors
This is THE site for animated cursors!
Stardust Wallpaper Packager
Simply the best. This program takes your wallpaper and makes an exe installer that automatically installs your wallpaper in the proper directory. What's just as great is that you can automatically have your wallpaper stretch/shrink or set a background color for smaller images. You do not need to use or own Screensaver Toolkit for this to work beautifully. This works as a standalone packager. $19.