Actually skins and themes are comes in web application. But you can have it in windows also. Use Themer for that. See this;
Themer is a component control that allows you to easily apply a group of settings to controls and, optionally, handle those controls' events.
Themer comes from the idea of CSS for web pages. The basic idea is Themer can apply it's settings to a Group, a specific control, or all controls of a certain type. Themer uses an XML file to keep its list of theme information. You can easily change the theme file to another file (for example, if you want to allow the user to change the theme or skin of your application).
For more details of example and all explaination just go thr this link;
http://www.codeproject.com/KB/miscctrl/Using_Themer_To_Skin_Apps.aspx
Also chk these links;
http://www.componentfactory.com/
http://www.codeproject.com/KB/vb/Skin_for_Form_in_VB.Net.aspx
http://www.developerfusion.co.uk/show/4600/
Hope this helps
Best Luck!!!!!!!!!!!!!!!
Sujit.