Balto Desktop theme for Windows 95.
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For those that don't mind waiting an extra few seconds for Windows to
come up and shut down, here are some extra WAV files that you can use
for your opening and closing sounds.
Info on how to setup
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And for those that want a different background image, here are some extra
images that you can use. Please note that due to space limitations, you
will need to convert these from JPG format to BMP format to use.