Here are some of the resources for VirtueMart templates:
Following are some of the websites which provide VirtueMart templates and themes at reasonable prices:
http://www.virtuemarttemplates.net
This website contains probably some of the nicest VirtueMart templates at extremely reasonable prices.
This website contains a good selection of simple but effective themes for VirtueMart as well as some other Joomla! e-commerce extensions like JoomShopping.
This website contains some very high quality VirtueMart templates available through their template club.
The free themes will be available at http://www.linelab.org/demo-templates-joomla/
This website contains a small but nice quality selection of free themes.