Convert PSD to Wordpress Theme

I have a PSD design that I need to be converted to a wordpress theme. its a simple web 2.0 layout, horizontal menu, carousel, and then some content for the rest of the page , plus a simple image gallery. I will need it cut up to a theme, and will tell you which areas to place what. The main area of the screen will be used for regular content, like most websites, and the footer would have a simple footer wit ha "copyright .." I'd like you to be able to show me examples of work you have done in this field, and look forward to working with the winner, and consider inviting him to bid on other projects. ## Deliverables the psd is available on request, to serious enquirers