Hi everybody its a simple article on how to create a lite theme from any HTML.
1) You have to create a folder with your theme name [eg: manchester]
2) rename the index file or design template in html format to page.tpl.php and copy to the theme name folder
3) Copy css files and images folder with all image to the theme name folder
4) Change css image paths relative to the folder and change image paths in template relative to the theme folder.
5) Open page.tpl.php and find locations where you can create regions. For this you have to find block structures in html and remove the content of the block structure and insert the region name in that place.
Example left_side <?php print $left ?>
6) Make block.tpl.php with block html content, but replace the actual dummy content with php output variables such as title, block content etc.
7) Create a box.tpl.php for the blocks in content area and make sure that has the same code structure from your template.
8) Create node.tpl.php with content structuring code extracted from your main html design with node variables from drupal standard node template sample.
9) Place all template variables in header portion of the page.tpl.php
10) create a theme name info file eg: manchester.info and add the necessary variables and region name values.
11) Move the theme name folder to the themes directory and install
12) Theme will be in action and compare it with standard themes and tweek.Also use advanced theming options via views and cck etc

Regards,
Najeem M Illyas