You MUST use WinZip 95 or a 32-bit WinZip to extract these files.  Extract all files directly to C:\ (or what ever drive your Themes are on) and it should automatically extract to C:\Program Files\Plus!\Themes\etc...  This theme was made by Michael Cohoe and Steven Rodriguez  http://www.aros.net/~iggy/spawn.htm  email-iggy@aros.net  Have fun with this cool theme based on the new HBO Series that is based on Spawn, the comic book.