The only way to produce Samsung theme files or pictures would be to use the Samsung Theme Designer software. Whenever this conversion is actually possible or useful could not be verified, but the original tool remains your only choice anyway.
Convert Samsung mobile phone theme to Samsung theme picture image - qmage file format.
We have found one software suitable in our database for this conversion.
Microsoft Windows software - convert smt to qmg on Windows
A program used to create and edit themes for Samsung mobile phones
Convert from smt file format
The table with program actions contains information about what each program is capable of doing with their files. This may be a good pointer for further searches for certain file conversions and help you find the converter you are looking for if our search result is insufficient for you. However, it is far from perfect and may sometimes show results which are not really usable because of the nature of the software handles the files. So a conversion that appears as possible, just because of matched actions, may in fact not be possible.