first of all a real nice skin. damn its dark . Keep up the good artwork.
Some over critical but perhaps helpful comments:
do check the start menu with more items. Perhaps you may create a small 3px blended bottom and top border for inner application menu and make the right left gradients a bit smaller or wider ( it looks a bit to much contured in my opinion) .
The panel buttons do overlay the panel bg in an very unpleasant way. You might think a bit about the button border padding ( especially top and bottom. Might be a criteria if you want to use it on a small resolution.
Please Do understand that these comments were over critical and that your theme is really great and nice looking. Perhaps you might take them into consideration.