ThemeForest - Athlete - Responsive Magento Theme - v1.3.1
Software Version: Magento 1.8.1.0, Magento 1.8.0.0, Magento 1.7.0.2, Magento 1.7.0.1, Magento 1.7.0.0 | Layered PSD, PHP Files, CSS Files, PSD | 54 MB
http://themeforest.net/item/athlete-responsive-magento-theme/7190141