A+Templates http://www.aplustemplates.com/
Offers selection of HTML and Flash templates for various themes. Graphics mostly in Photohop format. Membership required.
Biz-Plates http://www.biz-plates.com/
Offers professional templates that are fully customizable, hosting solutions, and domain registration. Membership required.
Carter Graphics http://www.cartergraphics.com/
Pre-made templates in layered PhotoShop PSD files and HTML template. FAQs, free samples download, catalog, and purchasing information.
DeSa C.S. http://desacs.com/
Free web and auction templates. Includes free buttons, banners, and HTML tutorials.