Please note this competition has ended. More information on the winner at: http://lmspulse.com/2010/winner-of-the-new-school-learning-theme-2-0-contest-announced/
NewSchoolLearning, an official Moodle Partner, is holding a theme development contest where not only could your theme be a part of the core Moodle 2.0 but you can win a nifty new iPad!
Full details are at on the contest page at NSLearning.
All submissions are due by July 9th, 2010 (midnight EST); even if you can’t create a theme though you can join in as a community judge during the review (7/12-7/15).
Good luck!
Link: http://newschoollearning.com/theme/contest/