In reply to mark k..

From here: http://feinternational.com/buy-a-website/6265-wordpress-theme-business-5k-net-mo

The real value is in the themes collection and themeforest account. Do you know how hard is to get 75k worth (Elite Author) of sales on TF :) and how much time it takes to get there?

I agree the valuation is a bit on the high side. Also, If you can develop great themes and already be an Elite Author, you can get that money back in a year or so...