Neowin has learned that a new theme, potentially destined for Windows XP, has leaked out of Microsoft and onto the web. The theme appears to have come out of a beta version of Media Center 2005, currently in testing.

The theme is not a substantially different incarnation of the existing of Luna, the current default theme for Windows XP. You can see the main changes in the screenshots below; one could describe it as being a ‘glass mod’ of Luna.