What is .THE file extension?
Theme or Plus Pack used by Microsoft Plus!, an operating system enhancement program for Windows; contains settings and other data that can change the look and feel of the Windows interface; may also include additional programs, utilities, and games.
After the release of Windows Vista, Microsoft discontinued Plus! software. Optional features for Vista are available via "Windows Ultimate Extras."
You can see a list of software programs here on www.easyfileopener.org that can open this file type so that you don’t need to search for it on the web. You can then open your file with this extension using a software listed below.