Creating of WordPress theme from PSD

I want you to create a WordPress theme (for the latest version) from a couple of provided PSD files. The theme should be w3c valid and use the best implementation methods for performance like CSS sprites. The theme should show correctly using the 5 major browsers (IE 7+, FF 3+, Chrome, Opera, Safari) and different resolutions + zoom levels, covering most of the browser market share. Due to the wanted layout, you'll have to use equal height columns, repeating background, minimum widths but no fixed widths to use the maximum of the screen estate, ... Screenshots of the desired layout can be provided. We're also open for improvements.