Gnome 3 is the latest version (released in last month) of Gnome Desktop, with totally different (from the previous versions) User Interface and components. Gnome 3.0 has been developed from scratch and claims to be ‘The Next Generation Desktop’. The main goal of Gnome 3 is to allow users to focus on the task with less interruption or distraction, in an elegant environment (look, feel and apps). This post is written for users who are looking for some cool and beautiful themes for the Gnome 3 desktop. You can also install Gnome shell 3 on Ubuntu 11.04 via PPA although it breaks the Unity and performance is very poor; in next release of Ubuntu i.e Ubuntu 11.10 (code named as Oneric Ocelot), it may be installed along with Unity.
Due to arrival of Gnome shell (although Gnome 3.0/Gnome shell is compatible with the previous versions) the applets, Widgets, Gadgets and Dock (Windows List, Maximize or Minimize Buttons etc..) are no longer available but, in fact a lot of other useful features are available such as Dash (some sort of launcher container which allows easier access to frequently used programs and currently running applications), new style of Panel,system status area, Window Picker, Search (System or Internet resources e.g Wikipedia ) etc; so a number of Gnome 2 features seems absolute in Gnome 3.0.
Due to lot of innovative features, Gnome 3.0 appears to be the desktop of Future (at least for Linux based operating system such as Ubuntu; Fedora 15 and OpenSuse has already released with Gnome 3 Desktop). Here is my favorite collection of top 10 Gnome 3 themes (elegant) and I hope you will like it!
10 Best Gnome 3.0 Themes
#1 : MinimaZero Theme

#2 : London Smoke Theme

#3 : Dark Glass

#4 : Atolm Theme

#5 : Orta Theme

#6 : DrakFire Caffe Theme

#7 : Ubuntu Ambiance Theme

Download Ubuntu Ambiance Theme
#8 : KiK Theme

#9 : Adwaita White

#10 : GnomeShell 0.1 Theme

Update 1 : One great theme added!
Other Great Themes that you must try :
Zukitwo
