Create Wordpress theme from image files

Please convert the attached PSD file to a Wordpress theme. * Theme should be compatible with Wordpress 2.9.x and 3.x * Home page is a static page, as shown. * There should be a separate page for blog posts. ([login to view URL]) * The banner of the swimmer on the home page should be a flash file (to be supplied later - you do not have to create the flash file, just embed it where this image is.) * Ensure the theme has all of the major page templates you find in wordpress themes: header, footer, single, page, category, tag, etc. * Ensure that no HTML is duplicated in multiple theme files. Common HTML elements should be in shared theme files. (Example: [login to view URL] has all of the HTML required for the theme header.)