A new Windows 8 theme for XP has been released by caeszer. You will need WindowBlinds for this theme.
To apply this Windows 8 theme you will need a special software called WindowBlinds. If you don’t have it, you should definitely buy it, because it’s one of the best tools for customizing your desktop.
Download Windows 8 Theme
Then you can download the Windows 8 theme from DeviantArt:
You can find more Windows 8 themes for XP, Vista and Windows 7 here.