The wallpaper does not appear in Windows XP Starter Edition and late 2000s Embedded editions of XP, which have different branding wallpapers. Between builds 24, this was set as the default wallpaper it was later reverted back to Bliss, which had previously served as the default wallpaper between builds 2465 to 2481.
It was either created by Microsoft's own graphic designers, or by contractors that worked interally at Microsoft. It depicts a CGI Windows logo on a blue (green in Home Edition) background along with the Windows XP wordmark and the edition the user is using in the bottom right corner. Windows XP is the branding wallpaper included in Windows XP, although Bliss serves as the default wallpaper. The version used in Windows XP Professional.