I too have a similar problem. I sent my E-70 for a software upgrade. Before that I made a backup of the phone memory, it was where I installed every thing. I had no memory card at that time. I restored the backup after getting the phone back. no problems. All my messages, contacts, settings etc were restored. When I wanted to delete a particular theme I could not locate it in the application manager unlike other itmes that I installed. I re-installed that theme again. I now see the same theme appearing twice in the themes selection screen. I removed the theme in the application manager. When I looked in the theme selection screen the theme is still there except it appears only once now. So the question remains where is the file saved or located? Appreciate some suggestions how to remove the theme from my phone. Thanks.