If you want to turn your template into a package that other people can use, you just have to take the following steps:
- Make sure you have the rights to redistribute images, icons, photos, and so on, that you included in your theme.
- Remove all unnecessary files from your theme's folder. Be sure you don't have backup versions or old copies of any of your files. If you do delete any file, be sure to retest your theme to ensure you didn't accidentally delete something important.
- Make sure the comment at the top of the style.css file is complete and accurate.
- Create a Readme.txt file. This is a good place to let future users know what version of WordPress your theme is compatible with and if it has any special features or requirements.
- Zip the folder and post your theme's ZIP file on your own website for people to download, or submit it directly...