3 Easy Steps to Create Custome Theme- MOSS 2007

How to Create and Reuse of Custom Themes in Sharepoint?
SharePoint site theme basically consists of theme.inf, theme.css, and image files.
Theme.inf file simply represents the title of the theme. Theme.css is a stylesheet file that defines colors, header images and layouts of a site and image files can be referenced here to display on the page
This can be achieved in 3 steps
Step-1.Copy any theme folder in " C:\Program Files\Common Files\Microsoft Shared\web server extensions\12\TEMPLATE\THEMES " and paste in same location and repalce with your own name. for example "Raj.webJunkyTheme" and do your changes.

Step-2. Othe SPTHEMS.XML from below location and add your Theme Template
C:\Program Files\Common Files\Microsoft Shared\web server extensions\
12\TEMPLATE\LAYOUTS\1033

Step-3. For preview of your Theme you need to take a screen short of your theme and save it as Gif file at below location
C:\Program Files\Common Files\Microsoft Shared\web server extensions
\12\TEMPLATE\IMAGES

For any clarifications You can reach me @ Raj.webjunky@yahoo.com