We're migrating our .net 2.0 websites from a Windows 2003 server (32 bit) with IIS6 to a Windows Server 2008 (64 bit) box with IIS7. I can't seem to get the global themes to work. Same content/directory structure as our old servers; local App_Themes work fine.
Global Theme path: D:\Inetpub\wwwroot\aspnet_client\system_web\2_0_50727\Themes
thanks, Aaron
From the MSDN, your directory path should read: %windows%\Microsoft.NET\Framework\version\ASP.NETClientFiles\Themes.
MSDN on themes. Of course, there are caveats with this and it appears that your directory could work if certain circumstances are true.
If that isn't the issue, I would also verify the permissions on your Themes directory. The ASP.NET worker process and IUSER or whatever account is running your website will need read access as well to all folders and subfolders of your theme. Are you getting any runtime errors with your setup?
Are using Form Auth. by any chance ? I have seen this happen because of authentication issues.
来源：https://stackoverflow.com/questions/517604/asp-net-2-0-global-themes-not-working-on-new-windows-server-2008