PSD to Magento

We have a design in the form of layered PSD file that needs to be converted to Magento. This should be implemented as theme so that it can be loaded on a stock installation of Magento, no functionality should get affected by the new skin. The site should be customized based on the front page design so that it's consistent throughout. Great attention to detail will be expected. The project will be implemented on you server and then installed by us on our server based on your instructions. Money will be placed in escrow at the begining of the project, full payment only after the project is fully completed and installed on our server. The PSD file be sent to the selected provider.