First of all, there is no need to use themes with encrypted footers unless you absolutely cannot avoid it. So the easiest thing to do is not to use themes with encrypted footers. I’m sure there are plenty of other theme options available. And encrypted themes usually have malicious links or links to spam sites.

But if you do have to remove links then there are some great free online tools which will give you the decoded text in split seconds. So no reason to worry!

An easy way to decode is just to change the “eval” word to “echo”.

Another simple method is to find the encrypted footer by viewing the source code (ctrl + U) of the web page. This site describes the method :
http://www.thepctips.com/how-to-remove-encrypted-footer-in-wordpress

For coded text that looks like this –> php $_F=__FILE__;$_X <– go to this site :
http://ottodestruct.com/decoder.php

For coded text that looks like this –>eval(gzinflate(base64_decode(‘80jNyclXyFTPVUhJTc5PSU0BAA==’))); <– go to this site :
http://www.tareeinternet.com/scripts/decrypt.php

Here’s another site which decodes many types of encoded footers :
http://cyko.decodethe.net/

For some great Free Wordpress Themes check out this site.