Vigo Shop is a Premium Responsive Magento theme with advanced admin module. It's extremely customizable, easy to use and fully responsive. Suitable for very type of store. Great as a starting point for your custom projects. This magento theme includes several magento extensions including magento free blog and ajax price slider that will help you improve your sales. On the main page you can quickly show their best products and brands. Vigo Shop is extremely beautiful on mobile devices. EternalFriend provides only Premium Magento products, guarantee regular update and top quality speed.

Gala Go Market refers to special theme for market place, supermarket online. Whenever you customers are, they can experience your super rich, and impressive product range. An extremely neat and clean layout avoids unexpected distraction as well as messy look.
Compatibility with Magento: Community edition 1.7.x, 1.8.0.0 (1.7.0.0, 1.7.0.1, 1.7.0.2, 1.8.0.0).

Emphasis is a premium Magento theme with advanced admin module. It's extremely customizable, easy to use and fully responsive. Suitable for every type of store.

Themeforest Mega Collection 2012 (Updated)
Themeforest |  Over 700 items | Collection | 7.20 Gb

Compatible with Magento: 1.5.0.1, 1.5.1.0, 1.6.0.0, 1.6.1.0, 1.6.2.0, 1.7.0.0, 1.7.0.1, 1.7.0.2

Wiser is a clean, elegant and responsive magento theme with powerful admin configurations and lots of awesome features like

Gala Electronues is a multi-purpose Responsive Magento Theme with powerful Theme Framework built-in lets you develop your own layouts, create your own color variants, fonts and more with non-technical knowledge needed.
Compatibility with Magento: Community edition 1.7.x (1.7.0.0, 1.7.0.1, 1.7.0.2).