Hi arav369, I'd say step one is work out what bits are going to translate. For instance does your theme have raw html templates (some do) - if that is the case you can step back into those then look towards WordPress.
Assuming what you have is the ExpressionEngine theme files though, you are going to have to get your hands into some code.
A few starting points I'd point to are:
http://codex.wordpress.org/Blog_Design_and_Layout is the 'motherload' with regards to information.
If I was going to do this myself I'd also look at the default themes with WordPress such as Twenty-Eleven to see how the file structure works in a 'real theme'.
I'd probably start with what bits can move over - is there an obvious header/footer/content. Then strip out the ExpressionEngine specific functions / calls / tags (I am not aware of how / what it puts in themes though). From there you can see what the raw structure is like and add in your WordPress functionality.