Hi, I am offering my PSD to xhtml conversion service for $49 for 3 PSD layouts. Please send me the jpg or png screenshots before starting conversion, For simpler layouts i am ready to take under this price. i can definitely consider price depending on the layout complexity. Hence the price can go less too. I use UL and LI for menu items, whether they are top horizontal or vertical side bars. I use % based or Px based depending on the requirement. The sidebars can be removed or set for inner pages easily whether it is going to be used for PHP or simple xhtml pages. Images will be optimized and used depending on the usage. Header images mostly will be JPG and bagkroudnd images mostly will be PNG format hence the look and feel will be good If needed, i can give the ouput in PHP. The advantage of PHP is you can separate process like sidebars, top menus footer in each fine and can be called from separate files. This helps redundant usage of menu code for each page. I am just giving these points to prove my skills on conversion. At the same time i am very affordable too. Please chat with me for more details, Best Regards, Nirmal