Top Notch Themes is a collaboration between Christopher Fassnacht (sociotech) and Stephanie Pakrul (stephthegeek). For sale are high quality, professionally designed Drupal themes. These are SEO friendly, standards compliant themes that are simultaneously good looking and flexible. Buying a non-exclusive license for their use will cost you between $250 and $350, and a buyout license that removes the theme from the market costs roughly ten times as much. The buyout prices go down the more a theme has been downloaded by others, since the buyout is less and less exclusive.
There are a number of themes tagged as "e-commerce" themes:
Themes tagged as "e-commerce themes" are designed to be used with the Drupal suite of modules called Ubercart. They have additional theming for your catalog, shopping cart, product views, blocks, product pages, and checkout screens. They will still work fine with a non-ecommerce Drupal site, but have these extra features included.



