http://www.unziptheweb.com/ethemes Depending on your tastes, audience and needs answering the question “what is the best elegant theme” is difficult. With 83 themes to offer there is no correct answer. It all depends on your needs, Elegant themes all have different functionality. There are blogging style themes, storefront style themes, magazine style themes…etc. So the best Elegant Theme depends on you and the main purpose of your website.