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If you happen to be using Dreamweaver MX (not 2004), you can download
MyXoopsExtensions, which could simplify the process for you.
If not, hit the ol
XOOPS FAQ for lots of information on how XOOPS themes work. The anatomy of the default theme is a good place to start.
If however you would rather have someone else convert your site to a XOOPS theme, I am available. You can find my rates for conversion
here, along with my standard hourly rate.