My favorite theme developer is AttisX. His website has some great themes for S60 V3 platform.
I’m sharing my favorite themes for E71 and E71x. I have tried and installed all the themes and the work well on my E71 and they should work on E71x as well. All the themes I have mentioned in this post are free. Each theme has at least two options one with the default Nokia icons and the other with customized icons.
A very elegant theme which uses brown as the base color. The icons included are one of the best looking. The theme is clean and very good looking.
Soothing Green color theme with complementing icons.Gives a more cleaner look than the PH theme.
If you like dark themes this is the theme for you. Very similar and more sophisticated than the default dark theme with customized icons that are a treat.
My favorite theme because of its elegance and customization. Except for days when I’m feeling low I use this theme. This theme is available in two versions.
Once version is standard which is free. The pro version is available for $5.50 which is a excellent deal considering the fact that it has 1358 customized elements and more than 800 third party icons! Further the Pro version has a customized Media Player, Notepad and Calculator. The comparison of the standard and Pro version can be found here.
You can buy the Pro version here (through paypal).
I have bought it and I’m not regretting it. In fact I’m proud that I supported a gifted theme designer.
There are other themes available on the AttisX website most of which are free.