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I do conversions and outsource sometimes, due to time restraints. Actually building 3 sites right now. And will be redoing a couple older themes on existing sites.
I've had pod convert a theme for me and will probably send more her way.
Prices will vary and the question of price is how involved the work is. Since most templates are not coded for CSS, it can take extra time and effort to get everything just right.
Cheers.