edit theme

I need to know where Interspire Theme files are located? not .css files the .php or .tpl files. I want to edit the theme but in that template directory i can not find that except some .css and some codded files. please help

I want to add Adsense to some templates so I have: 1.) Link unit across the top of each page 2.) Sidebar 3.) Rectangle ad block floating on the left, inside the content, on the first post on every page. I got #2 done. I found this link from searching the forum...