How to create nokia theme with out theme creator

Select any existing s 40 theme and right click and select open with winrar

now select all files in the existing theme and delete it

then copy this green lines in to a notepad and save with "theme.xml" name

<?xml version="1.0" encoding="UTF-8" standalone="no"?><!--Theme Created using Nokia's Carbide.ui Series 40 Theme Edition 6.0 on Wed Jun 06 15:18:20 IST 2012 s40v7 Res:240x320@eur Type:PLATFORM TempVer:null --><!DOCTYPE theme PUBLIC "theme" "xml30.dtd">
<theme name="24 hours day and night" version="1.0">
<descriptor xml-version="3.0">
<toolbox>
<message-box>
<font color="0xdcdcdc"/>
<background source="img24.png"/>
<wait-anim>
<image source="img8.gif"/>
</wait-anim>
</message-box>
<list>
<item>
<selected>
<font color="0xffffff"/>
<background color="0x008b8b" source="img24.png"/>
</selected>
<unselected>
<font color="0xa9a9a9"/>
</unselected>
</item>
<background display="main" source="img5.jpg"/>
</list>
<forms>
<unselected>
<font color="0xffd700"/>
<background source="img0.png"/>
</unselected>
<selected>
<font color="0x000000"/>
<background source="img24.png"/>
</selected>
<label>
<font color="0xffffff"/>
</label>
</forms>
<popup-list>
<list>
<item>
<selected>
<font color="0xffffff"/>
<background source="img3.png"/>
</selected>
<unselected>
<font color="0x000000"/>
</unselected>
</item>
<unavailable-item>
<selected>
<font color="0xffffff"/>
<background source="img3.png"/>
</selected>
<unselected>
<font color="0xa9a9a9"/>
</unselected>
</unavailable-item>
<background display="main" source="img6.jpg"/>
</list>
</popup-list>
<editor>
<value-field>
<background source="img25.png"/>
</value-field>
</editor>
</toolbox>
<screens>
<softkey position="left">
<background source="img0.png"/>
</softkey>
<softkey position="right">
<background source="img0.png"/>
</softkey>
<softkey position="center">
<background source="img0.png"/>
</softkey>
<idle>
<font color="0xffffff"/>
<status-area>
<font color="0xffffff"/>
<background source="img7.png"/>
</status-area>
<softkey-area>
<font color="0xffffff"/>
<background source="img7.png"/>
</softkey-area>
<wallpaper>
<image display="main" source="img9.swf"/>
</wallpaper>
<screensaver>
<image display="main" source="img9.swf"/>
</screensaver>
<active-idle>
<shortcut-bar>
<selected>
<background source="img2.png"/>
</selected>
</shortcut-bar>
</active-idle>
</idle>
<menu-app>
<status-area>
<font color="0xffffff"/>
</status-area>
<header>
<font color="0xffffff"/>
</header>
<softkey-area>
<font color="0xffffff"/>
</softkey-area>
<app-background id="contacts">
<background source="img6.jpg"/>
</app-background>
<app-background id="gallery">
<background source="img6.jpg"/>
</app-background>
<app-background id="callregister">
<background source="img6.jpg"/>
</app-background>
<app-background id="settings">
<background source="img6.jpg"/>
</app-background>
<app-background id="organizer">
<background source="img6.jpg"/>
</app-background>
<app-background id="services">
<background source="img6.jpg"/>
</app-background>
<app-background id="media">
<background source="img6.jpg"/>
</app-background>
<app-background id="applications">
<background source="img6.jpg"/>
</app-background>
<app-background id="simatk">
<background source="img6.jpg"/>
</app-background>
<app-background id="push_to_talk">
<background source="img6.jpg"/>
</app-background>
<app-background id="messages">
<background source="img6.jpg"/>
</app-background>
<app-background id="ams_messages">
<background source="img6.jpg"/>
</app-background>
<app-background id="camera">
<background source="img6.jpg"/>
</app-background>
<app-background id="extras">
<background source="img6.jpg"/>
</app-background>
<menu>
<grid-menu>
<background source="img6.jpg"/>
<grid-icon anim-source="img23.png" id="contacts" source="img23.png"/>
<grid-icon anim-source="img13.png" id="gallery" source="img13.png"/>
<grid-icon anim-source="img18.png" id="callregister" source="img18.png"/>
<grid-icon anim-source="img22.png" id="settings" source="img22.png"/>
<grid-icon anim-source="img12.png" id="organizer" source="img12.png"/>
<grid-icon anim-source="img21.png" id="services" source="img21.png"/>
<grid-icon anim-source="img20.png" id="media" source="img20.png"/>
<grid-icon anim-source="img10.png" id="applications" source="img10.png"/>
<grid-icon anim-source="img15.png" id="simatk" source="img15.png"/>
<grid-icon anim-source="img11.png" id="messages" source="img11.png"/>
<grid-icon anim-source="img19.png" id="camera" source="img19.png"/>
<grid-icon anim-source="img19.png" id="photos" source="img19.png"/>
<grid-icon anim-source="img16.png" id="music_suite" source="img16.png"/>
<grid-icon anim-source="img14.png" id="games" source="img14.png"/>
<grid-icon anim-source="img17.png" id="email" source="img17.png"/>
<unselected>
<font color="0x000000"/>
</unselected>
<selected>
<font color="0xffffff"/>
<background source="img24.png"/>
</selected>
</grid-menu>
<tab-menu>
<selected>
<background source="img24.png"/>
</selected>
</tab-menu>
<reorder>
<list-reorder>
<background source="img24.png"/>
</list-reorder>
</reorder>
<icon id="contacts" source="img23.png"/>
<icon id="gallery" source="img13.png"/>
<icon id="callregister" source="img18.png"/>
<icon id="settings" source="img22.png"/>
<icon id="organizer" source="img12.png"/>
<icon id="services" source="img21.png"/>
<icon id="media" source="img20.png"/>
<icon id="applications" source="img10.png"/>
<icon id="simatk" source="img15.png"/>
<icon id="messages" source="img11.png"/>
<icon id="camera" source="img19.png"/>
<icon id="photos" source="img19.png"/>
<icon id="music_suite" source="img16.png"/>
<icon id="games" source="img14.png"/>
<icon id="email" source="img17.png"/>
<single-menu>
<icon id="contacts" source="img23.png"/>
<icon id="gallery" source="img13.png"/>
<icon id="callregister" source="img18.png"/>
<icon id="settings" source="img22.png"/>
<icon id="organizer" source="img12.png"/>
<icon id="services" source="img21.png"/>
<icon id="media" source="img20.png"/>
<icon id="applications" source="img10.png"/>
<icon id="simatk" source="img15.png"/>
<icon id="messages" source="img11.png"/>
<icon id="camera" source="img19.png"/>
<icon id="photos" source="img19.png"/>
<icon id="music_suite" source="img16.png"/>
<icon id="games" source="img14.png"/>
<icon id="email" source="img17.png"/>
</single-menu>
</menu>
<applications>
<calendar>
<font color="0x000000"/>
<month-view>
<month-background month="january">
<background source="img5.jpg"/>
</month-background>
<month-background month="february">
<background source="img5.jpg"/>
</month-background>
<month-background month="march">
<background source="img5.jpg"/>
</month-background>
<month-background month="april">
<background source="img5.jpg"/>
</month-background>
<month-background month="may">
<background source="img5.jpg"/>
</month-background>
<month-background month="june">
<background source="img5.jpg"/>
</month-background>
<month-background month="july">
<background source="img5.jpg"/>
</month-background>
<month-background month="august">
<background source="img5.jpg"/>
</month-background>
<month-background month="september">
<background source="img5.jpg"/>
</month-background>
<month-background month="october">
<background source="img5.jpg"/>
</month-background>
<month-background month="november">
<background source="img5.jpg"/>
</month-background>
<month-background month="december">
<background source="img5.jpg"/>
</month-background>
<last-weekday>
<font color="0xffffff"/>
</last-weekday>
<weekdaybar>
<font color="0xffffff"/>
<background source="img3.png"/>
</weekdaybar>
<selected>
<font color="0xffffff"/>
<background color="0x008b8b" source="img1.png"/>
</selected>
</month-view>
<week-view>
<selected>
<font color="0xffffff"/>
</selected>
<timebar>
<font color="0xffffff"/>
<background source="img4.png"/>
</timebar>
<reserved-slot>
<background color="0x4682b4"/>
</reserved-slot>
<grid color="0xa9a9a9"/>
</week-view>
<preview-pane>
<font color="0xffffff"/>
<background source="img4.png"/>
</preview-pane>
</calendar>
<big-clock>
<analog-clock>
<background source="img6.jpg"/>
</analog-clock>
<digital-clock>
<background source="img6.jpg"/>
</digital-clock>
<font color="0xffffff"/>
</big-clock>
</applications>
</menu-app>
</screens>
</descriptor>
</theme>

After creating the note pad file
select file to be back ground and give name "img6.jpg"


copy boyh files in to existing theme file and click save and copy it to your cellphone and the theme change with your back ground as new