“new-theme ” is the theme name .
app/design/frontend/new-package/new-theme
skin/frontend/new-package/new-theme
NOTE : FYI , By default “base” is the package name and “default” is the theme name as far as the design
part is concerned .
In case of css and images , magento use files from the package “default” also .
2) Move the folders “app” and “skin” of the new theme to the root of your magento installation so that these
files will get merged with the existing magento folders “app” and “skin”.
make sure that the folders are moved .
3) Then after logged into the admin panel , go to system -> configuration and click on the option (sidebar
menu) “Design” under the main category “general” .
Fill the fields and under the tabs “Package” and “Theme” and save the data .Have a look at the below
given image .