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OK, well if you need help, I can edit the source and put things in the right place. But, is sounds like you are looking forward to gaining the experience of doing it yourself... that's great. Don't worry, it's not really that hard.
There is this info. in the Wiki (but, the Wiki seems slow today)
http://wiki.xoops.org/wakka.php?wakka=XoopsThemesDocBasically, take a look at your theme source on your current entry page. You have the code that creates you banner at the top... then some content in the middle... and then a last remaining stripe at the bottom.
I think the first thing I would do is strip the content out of what you have so that what remains is a working page that consists only of the header and the "Thank You" stripe at the bottom.
Once you have done that, you can insert the code for XOOPS left, center, and right columns where your content used to be. This file will be called theme.html and will be the basis for your theme.
One way to start is to take an existing theme (found in the themes directory) and copy it into a new folder with a name of your choosing. Put the images (and flash file if you like) into this new folder as well. Then put your new theme.html file into the folder.
You are basically done at that point... of course, you need to make sure that the links in your theme.html file are pointing to your new folder name instead of the folder name from the theme you copied. No need to change the css files unless you are trying to change a color or something.
I hope that gets you started. Folks are around to answer questions if you get stuck.