As I would expect from an AAA network site, AAA Skins is truly one of the best and most comprehensive skins sites around. They have a broad selection of skins for Winamp, ICQ, and Yahoo! Messenger.
I would say that this is not just another skins site, considering the wide selection of skins found at Any Skins. Even though their site is not as pretty as some of their competition, they have an excellent variety of skins for Yahoo IM, ICQ, Hotbar and Winamp. They also have a themes and a screen savers site.
More than just another skins download site, Beautiful Desktop Skins offers a nice selection of skins in several categories. The only problem is that they don't always tell you what program the skin you're downloading is for.
An above average skins site, Free Insane Skins offers a lot of good skins for ICQ and Winamp, but no other software is covered. Their site design is neat also.
This site offers free winamp skins, with reasonable descriptions, though it doesn't cover other programs like Yahoo! Messenger. I would highly recommend it to anyone looking for Winamp skins though.
