Pros:
Pink Floyd is here again and looking good. In fact, looks are the best part about this theme. The wallpaper file is worth the entire download. It's just too cool to pass up. All the sounds are of course from different Pink Floyd albums and appropriately placed. The icons and cursors are also very appropriate and looking good.

Cons:
Sound could use some improvements. Most of the sounds are good but just cut poorly. Then again, I don't know if I could make myself cut up Pink Floyd sounds.

Overall:
Take care of those sounds if you want a better rating.