A theme is a collection of settings that define the look of controls and web pages. These themes are applied across all the pages in a web application to maintain a consistent appearance. Themes are included images and skin files; the skin files set the visual properties of ASP.NET controls. Themes are of two types:
A Page theme contains the control skins, style sheets, graphic files, and other resources inside the subfolder of the App_Theme folder in the Solution Explorer window. A page theme is applied to a single page of the web site.
A Global theme is a theme that is applied to all the web sites on a web server and includes property settings, and graphics. This theme allows us to maintain all the websites on the same web server and define the same style for all the web pages of the web sites.