Themes are similar to cascading style sheets in that both themes and style sheets define a set of common attributes that can be applied to any page. However, themes differ from style sheets in the following ways: Themes can define many properties of a control or page, not just style properties. For example, using themes, you can specify the graphics for a TreeView control, the template layout of a GridView control, and so on. Themes can include graphics. Themes do not cascade the way style sheets do. By default, any property values defined in a theme referenced by a page's Theme property override the property values declaratively set on a control, unless you explicitly apply the theme using the StyleSheetTheme property. For more information, see the Theme Settings Precedence section above. Only one theme can be applied to each page. You cannot apply multiple themes to a page, unlike style sheets where multiple style sheets can be applied.