Themes are an integral part of any eCommerce web store. Magento is the most powerful eCommerce, and it's provides the options to customize the store as per the business need. Theme development in Magento is not much difficult part.
When you start a new project on Magento you will either need to create a Magento theme (if you have the expertise) or you would have to buy a theme for your Magento project. You would want a theme which you can customize and make according to your needs. It is a bit technical to make a Magento theme, but it is not difficult. You just need to follow Magento recommendations and rules, to help you make your project.
With This Tutorial you can learn the basic things of Magento Theme Development.
