Yeah I see the soucre code but ... I don't understand a whole thing in it ....
here is my theme.html file
<!DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd">
<html xmlns="http://www.w3.org/1999/xhtml" xml:lang="<{$xoops_langcode}>" lang="<{$xoops_langcode}>">
<head>
<meta http-equiv="content-type" content="text/html; charset=<{$xoops_charset}>" />
<meta http-equiv="content-language" content="<{$xoops_langcode}>" />
<meta name="robots" content="<{$xoops_meta_robots}>" />
<meta name="keywords" content="<{$xoops_meta_keywords}>" />
<meta name="description" content="<{$xoops_meta_description}>" />
<meta name="rating" content="<{$xoops_meta_rating}>" />
<meta name="author" content="kesigomu -
http://www.iaols.com" />
<meta name="copyright" content="<{$xoops_meta_copyright}>" />
<meta name="generator" content="XOOPS" />
<title><{$xoops_sitename}> - <{$xoops_pagetitle}></title>
<link href="<{$xoops_url}>/favicon.ico" rel="SHORTCUT ICON" />
<link rel="stylesheet" type="text/css" media="all" href="<{$xoops_url}>/xoops.css" />
<link rel="stylesheet" type="text/css" media="all" href="<{$xoops_themecss}>" />
<script type="text/javascript">
<!--
<{$xoops_js}>
//-->
</script>
<! -----------------Original TechoBlue Theme By kesigomu --- Converted to Xoops2RC3 by HughG @
http://www.iaols.com ---->
</head>
<body>
<! -------------------------Start of Header ------------------------->
<table border="0" width="100%" cellspacing="0" cellpadding="0">
<tr>
<td width="11" height="150"><img src="<{$xoops_imageurl}>leftheader.jpg" width="11" height="150"></td>
<td width="100%" background="<{$xoops_imageurl}>mainheadercell.jpg" height="150"><table border="0" width="100%" height="150" cellspacing="0" cellpadding="0">
<tr>
<td width="50%"><img src="<{$xoops_imageurl}>logo.jpg" width="236" height="150"></td>
<td width="50%"></td>
</tr>
</table>
</td>
<td width="11" background="<{$xoops_imageurl}>mainheadercell.jpg" height="150"><img src="<{$xoops_imageurl}>rightheader.jpg" width="11" height="150"></td>
</tr>
</table>
<br>
<! -----------------------------Left Column--------------------------->
<table cellspacing="0">
<tr>
<td id="leftcolumn" valign="top">
<! -- Start left blocks loop -->
<{foreach item=block from=$xoops_lblocks}>
<{include file="fcTechnoBlue/theme_blockleft.html"}>
<{/foreach}>
<! -- End left blocks loop -->
</td>
<! -----------------------------Start Center Column -------------------->
<td id="centercolumn" valign="top" width="100%">
<! -- Display center blocks if any -->
<{if $xoops_showcblock == 1}>
<table cellspacing="0">
<tr>
<td id="centerCcolumn" colspan="2">
<! -- Start center-center blocks loop -->
<{foreach item=block from=$xoops_ccblocks}>
<{include file="fcTechnoBlue/theme_blockcenter_c.html"}>
<{/foreach}>
<! -- End center-center blocks loop -->
</td>
</tr>
<! -------------Start CenterL----------------->
<tr>
<td id="centerLcolumn">
<! -- Start center-left blocks loop -->
<{foreach item=block from=$xoops_clblocks}>
<{include file="fcTechnoBlue/theme_blockcenter_l.html"}>
<{/foreach}>
<! -- End center-left blocks loop -->
</td><td id="centerRcolumn">
<! -- Start center-right blocks loop -->
<{foreach item=block from=$xoops_crblocks}>
<{include file="fcTechnoBlue/theme_blockcenter_r.html"}>
<{/foreach}>
<! -- End center-right blocks loop -->
</td>
</tr>
</table>
<{/if}>
<! -- End display center blocks -->
<div id="content">
<{$xoops_contents}>
</div>
</td>
<{if $xoops_showrblock == 1}>
<td id="rightcolumn">
<! -- Start right blocks loop -->
<{foreach item=block from=$xoops_rblocks}>
<{include file="fcTechnoBlue/theme_blockright.html"}>
<{/foreach}>
<! -- End right blocks loop -->
</td>
<{/if}>
</tr>
</table>
<table width="100%" border="0" cellspacing="0" cellpadding="1">
<tr>
<td bgcolor="#000000">
<table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td><table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td rowspan="3" width="1" bgcolor="#6789a4"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="4" border="0"></td>
<td colspan="5" width="100%" height="1" bgcolor="#6789a4"><img src="<{$xoops_imageurl}>spacer.gif" width="2"
height="1" border="0"></td>
<td rowspan="3" width="1" bgcolor="#436aa1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="4" border="0"></td>
</tr>
<tr>
<td colspan="5" height="2" bgcolor="#3d6183" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="2" border="0"></td>
</tr>
<tr>
<td colspan="5" height="1" bgcolor="#436aa1" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
</tr>
<tr>
<td colspan="7" height="1" bgcolor="#000000" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
</tr>
<tr>
<td rowspan="3" width="1" bgcolor="#e1eaf3"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="8" border="0"></td>
<td colspan="5" width="100%" height="1" bgcolor="#e1eaf3"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
<td rowspan="3" width="1" bgcolor="#7f8ea5"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="8" border="0"></td>
</tr>
<tr>
<td colspan="5" height="6" bgcolor="#ababab" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="2" border="0"></td>
</tr>
<tr>
<td height="1" bgcolor="#ababab" width="6"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td height="1" bgcolor="#606c78" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="6"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
</tr>
</table>
</td>
</tr>
<tr>
<td> <table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td width="1" bgcolor="#e1eaf3"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td width="6" height="1" bgcolor="#ababab"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
<td width="1" bgcolor="#606c78"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td align="center" width="100%" height="1" bgcolor="#4882d4"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="5" border="0"><br>
<{$xoops_banner}>
<img src="<{$xoops_imageurl}>spacer.gif" width="1" height="5" border="0"></td>
<td width="1" bgcolor="#e1eaf3"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td width="6" height="1" bgcolor="#ababab"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
<td width="1" bgcolor="#7f8ea5"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
</tr>
</table>
</td>
</tr>
<tr>
<td bgcolor="#000000"> <table width="100%" border="0" cellspacing="0" cellpadding="0">
<tr>
<td rowspan="3" width="1" bgcolor="#e1eaf3"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="8" border="0"></td>
<td height="1" bgcolor="#ababab" width="6"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td height="1" bgcolor="#e1eaf3" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="1" border="0"></td>
<td height="1" bgcolor="#ababab" width="6"><img src="<{$xoops_imageurl}>spacer.gif" width="6" height="1" border="0"></td>
<td rowspan="3" width="1" bgcolor="#7f8ea5"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="8" border="0"></td>
</tr>
<tr>
<td colspan="5" height="6" bgcolor="#ababab" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="2" border="0"></td>
</tr>
<tr>
<td colspan="5" height="1" bgcolor="#606c78" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
</tr>
<tr>
<td colspan="5" height="1" bgcolor="#000000" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
</tr>
<tr>
<td rowspan="3" width="1" bgcolor="#6789a4"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="4" border="0"></td>
<td colspan="5" width="100%" height="1" bgcolor="#6789a4"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
<td rowspan="3" width="1" bgcolor="#436aa1"><img src="<{$xoops_imageurl}>spacer.gif" width="1" height="4" border="0"></td>
</tr>
<tr>
<td colspan="5" height="2" bgcolor="#3d6183" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="2" border="0"></td>
</tr>
<tr>
<td colspan="5" height="1" bgcolor="#436aa1" width="100%"><img src="<{$xoops_imageurl}>spacer.gif" width="2" height="1" border="0"></td>
</tr>
</table>
</td>
</tr>
</table>
</td>
</tr>
</table>
<table cellspacing="0">
<tr id="footerbar">
<td><b>Original TechoBlue Theme By Kesigomu. Converted and changes by <a href="http://fortchaos.iaols.com/">Fort Chaos</a></td>
</tr>
</table>
<! -----------------Original TechoBlue Theme By kesigomu --- Converted to Xoops2RC3 by HughG @
http://www.iaols.com ---->
</body>
</html>