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Restrict users from changing the wallpaper in Windows XP
Click Start, Run. Type regedit and click OK.
I recommend you take backup of Windows registry, before performing the above steps. Improper modification may cause severe damage to Windows operating system. For more information on backing up and restoring Windows registry, visit the following web site:
Create a new string value called "Wallpaper" and set it to the full path and filename of the image. Additionally, to specify the display style, create a new string value called "WallpaperStyle" and set it to either "0", "1" or "2" according to the list below.
0 - Centered (Default) 1 - Tiled 2 - Stretched
NOTE: You may need to restart Windows for the changes to take effect.