I decided to develop WordPress theme from scratch in order to learn how the WordPress theme works. This WordPress theme development series is for WordPress version 2.7. Some of template tags that I use only available in WordPress version 2.7. So you might want to modified it to suite other WordPress version. First of all, WordPress theme must contains at least two files, which are style.css and index.php. This style.css is the theme main style sheet. It must consists your theme information such as below at the beginning of the file. Cascading Style Sheets (CSS) information will be added at later state. More info on index.php will be explained next.