Where do I put the File of the Summerboard theme I just made in my ipod?

Use Winscp and go to root/library/summerboard/themes.

Put your folder containing your "new theme" into the Theme folder. Restart your Touch and you'll see your new theme listed in SMBPrefs

For Mac:

private/var/root/Summerboard/themes

For Mac:

private/var/root/Summerboard/themes

your saying the file system is different ?

are you sure you don't go
private/var/root/library/Summerboard/themes
?

Because that's the same as the post above

sure i don't know, seems like what i said too...if you got it you got it :)