1. Colbalt Mobile
This theme features a blue, black, and white single column liquid design. It utilizes the jQuery mobile framework to deliver collapsible menus, themed content, rich buttons, hash-tag navigation, loading status, and much more.
2. Valencia Theme
The best mothod for creating a theme is actually modifying the existing one. Just like jQuery Mobile have done with their “Valenica” Theme. Use these files as a starting point / reference.
3. Mobjectify – Easy Theming
Mobjectify simplifies the task of getting up a quick mockup of your mobile website. Use the bundled widgets, to generate a prototype for your site in just a few minutes. Which means you can experiment with actually running designs rather than paper layouts or wireframes.
4. jQuery Mobile – Mobile Theme
Built with the incredible jQuery Mobile plugin, this theme is perfect for those who want to make a good looking and easy to read version of their blog. It uses most of jQuery Mobile features to guarantee an optimal ease of reading on mobile devices such as the iPhone, Blackberries or Android.
5. Carrington Mobile
Is an elegant mobile theme with that supports advanced touch browsers (iPhone, Android, BlackBerry, Pre) and is also backward compatible with older mobile devices.
6. Custom jQuery Mobile Themes
This screencast will teach you how to edit a default jQuery Mobile theme and add your CSS and theme changes in order to customize it to your needs.
7. iPhonsta 1.1
iPhonsta theme has a fluid layout, fits the screen and configuring font size automatically.
Compatible with touchscreen mobile phones: iPhone & iPod Touch, Android, BlackBerry, Windows Phone, Palm Pre, Symbian. 3 skins: Sky Blue, Amethyst, Rain Forest. Widget ready. W3C valid, hand-made, table-less, SEO, mobile friendly XHTML & CSS code.
9. Smooci 2
Use Smooci on Mobiles to display the theme when your WordPress site is visited on mobiles.
10. Drupal jQuery Mobile Theme
Learn how to make a drupal jQuery theme in this tutorial.