Create 40 WordPress themes

We are looking to have 40 Unique WordPress themes developed. We would prefer to have 10 themes created and then each theme be available in 4 color variations (total of 40 "unique" themes) ## Deliverables - Complete set of .php files for WordPress theme (minimum includes an [login to view URL], [login to view URL], [login to view URL], [login to view URL]) - Stylesheet - Images - .psd or other file used to create the images ## Platform Should work on any WordPress compatible platform. Themes should render properly in IE 5,6,7, FireFox, Safari.