Convert XHTML to theme (and more) in 5 - screencast
Last modified: January 24, 2008 - 09:05
An excellent Drupal Dojo screencast called "Theming like a pro" that shows how to convert a static XHTML/CSS template into a Drupal theme (in a few minutes!), then shows how a theme can be customized further, including template.php.
More info and the screencast itself here: http://drupaldojo.com/lesson/theming-like-a-pro.
Also of interest: another worked example of converting an XHTML template into a Drupal theme (just instructions, no screencast).