There are 2 main folders that you need to aware of. 1. App, 2. Skin
App folder contains the template structures of the theme.Skin folder contains the css, images etc.,
The template is located at magento_folder/app/design/frontend/default/
- Unzip the theme and you should find app and skin folders seperate on unzipping.
- Please find the theme name inside the app folder or if the theme name is default then ensure this is the path were you need to upload it to your magento installation folder. magento_folder/app/design/frontend/default/yourtheme
- Find the skin folder in the theme and upload it to the following path.magento_folder/skin/frontend/default/yourtheme
- Once the folders are uploaded, get into the admin panel
- System->Design, click on “Add design change” button. Select your store to which you wanted to roll out the new theme in the “Store” field.
- Select the new theme name from the available drop down in the “Custom design” field.
- Click on “Save“.
Once you follow the above steps you would surely see your new theme on magento front end.