There are two new theme packs available in the official Windows personalization gallery.
Sailing Theme
Sailing Themepack comes with fourteen high-resolution wallpapers and seashore sound scheme.
Download: Sailing Theme [15 Mb]
Surfing Theme
This Windows 7 theme consists of ten high-resolution waves wallpapers and seashore sound scheme.
Download: Surfing Theme [12.8 Mb]