[thushan]

Here are two that I use frequently:

http://www.teehanlax.com/blog/iphone-gui-psd-v4/

http://www.teehanlax.com/blog/ipad-gui-psd-version-2/

[Inebas]

Thanks. The iphone-gui-psd-v4 license says it can only be used for mockup and not as a theme to sell on the app store. A bummer. Not sure why.