[thelist] Website Templates

[Feingold Josh S]

I am looking for high quality website templates for a friend with a limited
development budget.  I did a quick Google search and found plenty of sites
offering them, but I am wondering if anyone has had experience with shops
that provide graphically attractive templates but are cognizant of 56K modem
users and cross browser design?

Any links from reputable companies that you can recommend would be
appreciated.

Take care,
Josh