ThemeForest - Imagination v1.1 - Responsive Magento Theme | 145 MB
Imagination - responsive magento theme with custom admin module suitable for every type of store.
Compatible with Magento:1.7.x.x (1.7.0.0, 1.7.0.1, 1.7.0.2)
DEMO:
http://themeforest.net/item/imagination-responsive-magento-theme/3621552