Magento Themes Link

http://www.design4magento.com/free-magento-themes/

http://www.smashingmagazine.com/2010/06/03/download-a-free-magento-theme-hellowired/

http://www.tmdhosting.com/templates/free-magento-themes.html

http://pelfusion.com/freebies/15-free-high-quality-magento-templates/

http://www.modny73.com/inspiration/27-free-magento-themes-for-download/

http://www.tmdhosting.com/templates/free-wordpress-themes.html

http://www.magento-templates.com/free-magento-templates/

http://www.freewebtemplates.com/