i am searching some tutorial website where i can get details tutorial about theme development . i am expert one Photoshop, illustrator, PHP & my SQL , so that if i get tutorial site then i can make my own theme. sevaral time i search but there is no good website ... So please help me in this issue. thanks
Wordpress is pretty straight forward, you did leave out CSS, something that is vital to digging into wordpress. Other than that everything you need is at the main site http://codex.wordpress.org/Theme_Development