http://www.livedemos.net/j25/?template=ifreedom-fjt
http://www.livedemos.net/j3/?template=pixeldot
http://www.mytemplatez.com/livepreview/831/Template/CSS-Templates/Category/Art-Photography/Lane-Street.html
  ->template-831
http://justfreetemplates.com/web-templates/preview/2114.html
  ->template_2114.zip
http://iconlibrary.iconshock.com/icons/100-free-web-elements-sets/
http://wordpress.org/extend/themes/pellucid-dashed (WordPress)
 ->pellucid-dashed.1.6.zip
also http://wordpress.org/extend/themes/dark-smoke
http://www.openwebdesign.org/viewdesign.phtml?id=3205
 ->Translucent_Fluidity.zip
http://csstemplatesfree.net/template-view/210/
 ->210-template-green-glass.zip
http://csstemplatesfree.net/template-view/185/ ?
http://www.joomla24.com/remository/finishdown/3047.html
  ->transparentbliss Joomla


Joomla collection:
http://www.connexx-contentmanagement.nl/joomla-templates-with-transparent-layers/

very advanced
http://www.olwebdesign.com/joomla-templates/123-ol-transparent-joomla-spa-template