Windows XP Theme Service Error

Please Help.
My Window's XP Luna Theme isn't working.
I've tried the registry fixes but they did not help.
When I try to Right click/Properties and browse and click on the Luna theme
Windows gives me an error saying the Service is not started even though I've varified the service is on and running.
Everytime I tried to restart the Theme Service it gives me and Error.

Could not top the Themes service on Local Computer

Error 1053: The service did not respond to the start ot control panel request in a timely fashion.

Any help would be greatly appreciated

This the "Techspot Themes Troubleshooter" also see HERE

1. Right click the My Computer icon/Properties/Advanced/Performance/Settings. Verify that: Use visual styles on windows
and buttons is checked.
2. Windows Explorer/Tools/Folder Options/View. User Common Tasks in Folders.
3. Right click the Desktop/Properties/Appearance. Windows and Buttons choose: Windows XP style.
4. Start/Administrative Tools/Services. Scroll down to Themes and verify that the service is started.

Go to Start/Administrative Tools/Services/Themes. Set to Automatic. Also check your settings here:

Start/Administrative Tools/Services/Terminal Services/Log On. At the bottom ensure that Hardware Profile Original Configuration is Enabled.

If the above doesn't apply/nor help: Only windows Classic is listed under Appearance:

1. Right click on the desktop and choose Properties.
2. On the Theme tab, choose the Windows XP.
3. If this option is missing, you may choose Browse... to C:\Windows\Resources\Themes\Luna.theme
4. The Luna.theme is the theme of the Windows XP.

If Luna.theme is missing: Go to Start/Run/Msconfig/Expand Files: Luna.MS_ and Luna.TH_

Restore Luna Theme (Line 187)
http://www.kellys-korner-xp.com/xp_tweaks.htm

Restore Themes Functionality (Line 187)
http://www.kellys-korner-xp.com/xp_tweaks.htm

Windows/Buttons Greyed Out under Appearance and/or Windows XP Style Changes to Windows Classic or (Line 214)
http://www.kellys-korner-xp.com/xp_tweaks.htm.

If none of that works run the system file checker - Start/Run/type : sfc /scannow