Would a upgrade break my theme?

[iridude]

I have version 1.7.0.2 and I wanted to upgrade to the newest version. However, I am afraid it will break my theme for my store. Is there somewhere where I can see the changes applied? Thanks

[PlacementEdge]

It will break your 1.7 theme. There are some changes like the addition of the formkey in a lot of template files.

I just found this which should help you out:

http://www.joomlart.com/documentation/magento-references/magento-1-8-upgrade#customize-files

Create a development server, move your site over, upgrade your theme as above, then do a test upgrade and see how things go.