PSD to Joomla Template/Theme

I need someone who can convert a PSD joomla design into a working joomla theme ready to distribute for anyone to use. Please bid on one theme, if your work is good then I will likely hire you for additional Joomla themes. If you can also do Drupal themes it's a bonus. Please provide examples. All conversions must be virtually perfect. Please provide examples (if you have a PSD your converted into a theme it would be a perfect example). Thanks