There is only one file type that uses the .THE extension:
Microsoft Plus! Theme File
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."
|Microsoft Plus! — Discontinued||Paid|
Updated: August 1, 2008