Where can I start if I want to start creating themes for my iphone?

[Money Over]

Right so I have been interested in the iPhone since day one, I know nearly everything about it I should, and would now like to start on the next stage, I would like to eventually beable to create apps for the iphone but first I think I need to start off with creating themes. I am experienced with Photoshop so think this would be a good place to start off, so does anybody no of a tutorial or something to guide me on how to create my first theme?
Many Thanks

[Chefanim]

http://www.modmyi.com/forums/winterb...-tutorial.html