[josh_krz]

What I would say is you should use very dark greys if possible. It adds a subtlety to it, not too hard on the eyes. Also if you add a small hint of colour to it it can make a big difference. try these colours:

Dark Grey: #0E0E0E
Dark Grey, with Blue Tint: #0B0E13 (I use this as the background on my forums)

Secondly you should use soft looking graphics utilizing rounded corners, gradients, etc. but avoid using very glossy icons. On a black theme it tends to make websites look cheap unless done correctly.

Thirdly add smooth gradients of colour, that will be the most likely thing to appeal to everyone and since your using a black theme, any colour will go.

Hope that gives you a bit of a start