Create a Wordpress Theme

Create a wordpress template from existing design. The template will be have multiple columns one being used for the standard sidebar. There is a dropdown menu bar under a header image. The drop down menu has not been coded yet. The header image has some image swapping effects (this code is from a previous project). I would prefer to not uses table but css/xhtml for the template. I will provide the original PSD file, a rough PNG file with markups, and the beginning php and html files for reference. Preview is attached.