Heres my first attempt at a theme. Its totally free and if I find it a site thats charging I'll sue your ass (This means you AJ!!). 

It installs easily, just extract the file to your theme directory and a submarine subdirectory will be created to hold all the files. There are four themes included, the only difference between them is the background jpeg. 

Feel free to give any feedback that you want.

Cheers

oakmad@cit.act.edu.au