STEPS IN MAKING A “USB BACKGROUND IMAGE”
1-    Look for a jpg image for your background…
2-    Copy that jpg image onto your USB disk…
3-    Open a notepad
4-    Copy the codes below onto your notepad:

[ExtShellFolderViews]
{BE098140-A513-11D0-A3A4-00C04FD706EC}={ BE098140-A513-11D0-A3A4-00C04FD706EC}
[{BE098140-A513-11D0-A3A4-00C04FD706EC}]
Attributes=1
IconArea_Image=image.jpg

6-    Change the title of the image in codes above (IconArea_Image=image.jpg) Replace “image.jpg” to whatever title of the jpg image you saved earlier into your USB. In my case, i replaced it with “abstract_0002.” since it’s the title of the jpeg image i save to my USB flash drive.  
See the screen shot:


7-    Save the notepad file as “desktop.ini”(don’t write, of course. the double quotation marks) into your USB.
8-    Right click in the USB area and click “refresh”. It’s done!