This theme is from Sun's OpenSolaris, which uses Gnome as its default UI and is for the time being probably the best thing on OpenSolaris for a desktop user :P
It is very carefully crafted and very good looking
It has, however, several drawbacks on Ubuntu/Debian (see below), mainly very big panel icons, but if you have screen resolution big enough, it might suit you well..
It is packed using the script from http://www.vinodlive.com/2007/08/20/make-your-ubuntu-desktop-more-beautiful/

Download here:
Nimbus gtk2 engine (install first)
Icons

TODO:
- proportional icon/s on main menu/panel since the unchangeable height of cca 30px is quite unpractical
- allow other colors on main menu (than default white)
- allow other colors for controls in general


any comments/questions/hints to fx61803 at gmail dot com.