I've got a layout I did for a friend of mine as a favor to him. After I finished everything up, he asked me to convert it to a WP theme. I have made WP themes before, but generally just lots of modification on previous themes. The primary problem is, this layout is not formatted in such a way to easily (so far as I know) convert it to WP. If someone would be willing to help me, I'd REALLY appreciate it. It is coded in HTML with tables, not CSS. I can probably spring for a 6 month sub, maybe even a year if we can get this done very quickly.