Christmas Gifts is a widget-ready theme designed for WordPress 2.0 (Updates for WordPress 2.6+ are coming soon - read below).
This simple yet attractive holiday theme is designed to be versatile, easy to customize and SE-friendly. It's an ideal template for niche Christmas sites built with WordPress, affiliate bloggers or anyone that just wants to celebrate the Season of Giving.
Christmas Gifts uses valid XHTML & CSS and has been tested in multiple browsers including Internet Explorer, Firefox and Opera.
*Note: Although this theme has not yet been updated specifically for WP 2.6 feel free to download and install it anyways. I've tested it and it seems to work just fine with 2.6. I've seen a lot of other WP 2.6 blogs using it as well.