For example this template is made by HTML5, CSS3 http://media.smashingmagazine.com/cdn_smash/wp-content/uploads/images/smashing-html5/files/index.html
I want to know how to convert it into Sharepoint 2010 template.
I have Visual Web Developer 2010 Express installed on my PC. and I know the concept of Masterpage and nested masterpage in asp.net. but i'm not a asp.net