Premium themer Tehkseven has released a new theme called "Shi". It's gorgeous. The widgets have been themed and feature a transparent “glass” effect. The Application, Photos, Games, and Video applications have been themed. The Equalizer indicators are altered, feature shiny red arrows and a stylish gradiented slider bar. The volume controls for 5th Edition have been themed. As well as much more.

I know there are hundreds of free themes available, but Tehk's themes are always very complete and highly polished and definitely worth a few bucks.

Tehk has agreed to give N97geeks 3 free copies of the Shi theme. We're going to give them away to the first 3 people to comment and leave their email address. The condition is that you must provide feedback or a mini review of the theme.