I do appreciate your answering my post; however, I don't believe that this is quite the answer. The reason for this is because other themes such as "Singularity" have .jpg images inside their "wallpaper" folders. Such image extensions are also inside other wallpaper folders for such themes as "GLOW_V2" and "COLOR_BAR" themes and when I switch to these themes, there is no problem in having the wallpapers, as .jpgs images, become viewable on the desktop.

I would like to point out that the "theme.ini" files { individually belonging to other seperate themes such as "COLOR_BAR"} have directly inside thier theme's folder an .ini file which has the following text inside it. An example of the textual information placed inside"COLOR_BAR's" theme.ini file is the following:
------------------------------------
[Install]
Wallpaper=wallpaper\purple.jpg
WallpaperStyle="tiled"

------------------------------------

The same is also true for other themes also having a theme.ini file placed directly inside their theme folder. Another example is for the theme: "Aluminum" which, inside its theme.ini file has the following textual information:

---------------------------------
[Install]
Wallpaper="misc\wallpaper.jpg"
WallpaperStyle="stretched"
---------------------------------

This textual information was taken from the theme.ini files without switching to any theme.

Therefore, in light of the previous examples that I've just provided, I would have to say that "theme.ini" files are more than intended for "...only read when switching themes so a recycle isn't going to do anything".

Thank-you again in advance for your help.