Main Source

http://www.123orkut.com/themes/

http://technodorm.com/2008/07/04/orkut-themes-download-now/

http://www.orkutplus.net/2007/08/get-beautiful-and-stunning-orkut-themes.html

http://www.techbrave.com/2008/06/latest-orkut-themes-for-download/

http://www.hellogiri.com/change-orkut-theme-of-your-orkut-profile/

http://www.sizzledcore.com/2008/05/12/free-orkut-themes/