The Undersigned has posted a tutorial showing how to take an XHTML/CSS template and turn it into a Wordpress theme. This is an article I have been meaning to write for a long time myself, I just never got around to it.

Nonetheless it’s a good article but it will take some concentration to get through the entire thing thanks to The Undersigned’s skinny post layout - it makes reading articles as long as this one quite difficult.

I recommend a quick copy-paste into Word and format it into a much easier to read format.