I search and i couldnt find any thread about this so i decided to post it. It is the conversion of the amazing Xbox 360 theme. The conversion was NOT done by my, it was done by moonlitedx on consolespot.net.
The original theme was made by SSChevy2001
It is for 3.71 m33.
Here it is: http://www.sendspace.com/file/nz10w5
Leave a reply if u like it ;)
Edit: I just tested it on my 3.71 m33 psp and it works fully except for the umd update icon. Oh well, nothings perfect ;)