Oh it's a RAR file. Well you need to extract it using either WinRAR (
www.rarlabs.com) or something else.
Certain ROMS has PocketRAR built in, which you can get it from the link I gave you earlier too.
Also, the content is a .theme file, seems like it's for the TouchFlo. What you need is the TF3D Config to install it. Do a search and you shall find it.