HTML Website Convert to WordPress Theme

Firstof all, open your current website template index.html file. Highlight everything of template from the top of the file to the opening div class=”main” tag. Copy and paste the all section into your header.php file, save and close. Second one is that you can go back to your index.html file and copy paste all file.
you must have these file required.

Basic Template Files
style.css
index.php
header.php
single.php
archive.php
searchform.php
search.php
404.php
comments.php
footer.php
sidebar.php
page.php
front-page.php
tag.php
category.php