Here is a list of the Top Rated Premium Druapl Themes to be found on the web. These themes include corporate, business, news/magazine style and multipurpose themes for drupal. Please feel free to post your comment and also share with your friends.
Rhythm – Multipurpose Commerce Drupal theme
Fiora – Multipage & Onepage Drupal theme
Quatro – News & Magazine Drupal Theme
Solveto – Responsive Multipurpose Drupal Theme
Kinoa – Drupal 7 responsive theme
Pressa – Multi-Purpose, eCommerce Drupal Theme 
Wego – Business Premium Drupal Theme
Aurum – Responsive Multipurpose Drupal Theme
EXCEPTION – Responsive Business Drupal Theme
Orane – Multi-Purpose, eCommerce Drupal Theme
Zenon: Responsive Multipurpose Drupal 7 Theme
illusion – Premium Multipurpose Drupal Theme
Element-Multipurpose Drupal Theme
Yamato – Responsive Marketing Drupal Theme
Shoot – Multi-purpose eCommerce Drupal Theme
EventMe – One Page Conference & Event Drupal Theme
Copper – Multi-Purpose eCommerce Drupal Theme
Real Estast – Real Estate & Business Drupal Theme
Richer – Multi Purpose, eCommerce Drupal Theme
Progressive — Multipurpose Responsive Drupal Theme
Jollyany – Corporate Multi Purpose Drupal Theme
BizReview – Directory Listing Drupal Theme
Splash – MultiPurpose, Creative Drupal Theme
PARIS – Responsive OnePage Drupal 7 Theme
Hotec – Responsive Hotel, Spa & Resort Theme
Flatize – Shopping & eCommerce Drupal Theme
Marble – Multipurpose Drupal Theme
MDST – Modest & Modern Multipurpose Drupal Theme
