Convert PSD to Wordpress Template

We need a PSD layout converted to a wordpress template. 3 Pages. Homepage 1 Inner page will be the template for all the other pages. Contact Us page Winner will convert our PSD layout to a working Wordpress Template. Homepage to be converted and also 1 inner page which will be the template for all our other pages. Inner page will have a side bar that will change on each page, this needs to be a widget. Contact Us page will use the contact 7 plugin with sidebar. Specs: Background to be flexible to all monitors Implement Rollovers with option for drop down sIFR / Cufon implementation Browser Compatibility Tableless Coding Commented Markup Winnner will be chosen ASAP most likely today (Sunday) by 10PMEST Budget for this project is $150 and must be delivered by Tuesday August 16th at Noon EST. All payments will be made on delivery of finished template.