Internal linking and rank in SERPs

Hi,
I have read lot of tutorial on the net and forums discussion the internal linking of site. This is quite obvious that a good internal linking structure can help one to achieve good page rank and his webpages index well. I came across a new type of linking called theme linking. If anyone adopted this method, please let me know, How can this help in search engine listing for targeted keywords. What type of linking you have adopted ?

This has more to do with building inbound links from a specific topic area or vertical than building internal links. Big difference.
Internal link structure references the cross linking of pages/content WITHIN your site. Theme linking is a concept talked about when building INBOUND links from other, outside, webstes.

HTH

Incidentally, theme linking does make sense, but there's a growing group of supporters for "next level" link building.

EX: I run a site focused on Jeeps. I want inbound links to help me out from sites focused on the same topic (theme linking). I personally also think there is value in "next level" inbound links - those from quality sites with topics focused on the fringes of my topic - in the case of my Jeep site, I might look for sites in the camping or fishing or mountain biking categroies.

Naturally we're all only after quality sites with decent PR to pass along. One thing to remember, though, is to ask yourself if these new visitors (as there will be some) will find value in your site, and if adding the content needed to back up the inbound links and/or topic, will provide any value to your current users.