This is the theme everyone has been looking for since the iPhone was first announced: a mobile version of OS X. OS X Lion Ultimatum is, quite simply, the most accurate, best looking, and easiest to use OS X port. Every image was made by hand in Photoshop to ensure the highest quality in image clarity and the optimal proportion for the iPhone screen. OS X Lion Ultimatum finally brings the complete Mac operating interface into the palm of your hand. More Info, screenshots and demo video can be found after the break.
The theme is currently in beta, and when it is finished you can purchase it for $3.50. Full details here.