http://samples.templatetoaster.com/

http://neerajpro.wordpress.com/2013/03/09/joomla-tutorials-convert-html-template-to-joomla-template/

 http://thesiteslinger.com/blog/tutorial-how-to-code-your-psd-into-a-html-css-layout/

http://sillythingsthatmatter.com/applications/psd2html.php