Hi there,

If you're looking for SharePoint Themes based on a stock base (thus with no changes to layouts via master page methods), have a look at SharePointShop.

Unfortunately I'm too new a member here to post links, but you're welcome to simply Google (or Bing!) us

We have a set of 10 WSS Themes available, but will be releasing layout-customised premium themes very soon.

Best of luck with customising.
Martin
SharePointShop