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I'm not sure of the progress of these efforts, but a GNOME theme was working but unfinished on GNUstep somewhat recently:
There are a couple other posts about this on that blog, which is written by the maintainer of GNUstep, Gregory John Casamento.
More on GNUstep themes:
Your best bet for current information is the mailing lists:
http://wiki.gnustep.org/index.php/Get_Help Edited 2012-01-24 05:57 UTC