This is something that I normally would not do, as GUI themes are definately not my cup of tea, but I have come across one of the best Ubuntu themes I have seen! If you want quick and simple theme to install follow along...
The package is called ubuntustudio-look and it is in the Ubuntu 7.10 Gutsy Gibbon repositories. This means that you don't have to do much to get it working!
A quick sudo apt-get install ubuntustudio-look and you will be in buisness.
Then just goto System -> Preferences -> Appearance and select UbuntuStudio from the list.
This is by far the happiest that a desktop theme has made me! I find that by utilizing this theme my eyes experience a significantly reduced amount of strain. This leads to happier and more effective computing.
If you decide you don't like it just fire up your terminal again!
Type: sudo apt-get remove ubuntustudio-look and it will be gone... but I would have to point out that removing it might be crazy!