Download this is looks good -
http://tuxdevil.pwp.blueyonder.co.uk/fm/Tazskool_FMF_Skinning_Guide___Templates.rar
I found this on fmformation.net
"As you probably have seen that I have done a previous guide to this on skinning using Paint Shop Pro and since a lot of people use Adobe products I took the time to learn how to use PhotoShop and write this guide.
Why this guide differs from others? It’s simple in the fact I write it with little knowledge of Photoshop and everything is simple to read and understand and I also see, as a beginner, that templates are also the easiest thing to use and understand. I shall also aim to point out where every piece of graphics are stored and used in the game. Then at the end of this guide I shall explain simple colouring and how to make the changed image save correctly and appear into your FM game.
I shall be dealing with the default graphics directory within FM. Then you will be able to move these files to a separate folder to create your own skin as we work through the guide.
This guide will be updated for every section of the game I write so it will have many sections such as “Skinning the Title Bar and “Skinning the Tree Table” and many others.
Please make a backup of C:\Program Files\Sports Interactive\Football Manager 2006\data\graphics by right clicking on the folder GRAPHICS and then selecting COPY. If you are using Windows XP then click in a blank section of the screen and select PASTE. This will create a new folder called “Copy Of Graphics”
This is all my own works so please do NOT try and pass this off as you have done this cause I do know that some people try and take credit for others work. This is a copywritten FAQ!
Now Let’s Begin!
Index:
Part 1 – Skinning the Tree Table
Part 2 – Skinning the Dialog Box
Part 3 - Skinning the Info Bar
Part 4 – Skinning the Background
Part 5 – Skinning the Buttons
Part 6 – Skinning the Side Buttons
Part 7 - Skinning the Match Title Section 1
Part 8 - Skinning the Match Title Section 2
Part - Colouring Your Template
Part - Cutting Templates and Making New Image
Part - Setting Opacity
Part - Saving Changed Image"
I havn't read through it but I hope it helps..