Is there a OS X theme yet for Gnome shell (Like Mac4lin)? I liked using Mac4lin on gnome 2 because I like the colors and would like to see a OS X theme on Gnome 3 (Gnome shell).

I doubt there is yet, as it's so new. As I recall, the ("good") OS X themes for Gnome 2 were not too common either, so there aren't probably too many people around interested in writing such a (complete) theme, let alone users of the Gnome shell. For the new Ubuntu, it should be possible to get the stuff working (see for example this link), but it's not Gnome 3 of course.

Your best bet at the moment might be to do it yourself. I reckon it's not going to be a five minute job, but at least you'd get what you want, without paying for OS X

I know there are Unity and Gnome 2 OS X themes. I am looking for a Gnome Shell (Gnome 3) OS X theme. If I do find one before someone else posts it hear I will let you know.

Some gnome shell themes can be found at
http://gnome-look.org/index.php?xcontentmode=191

This is where you would find the GTK 3 themes. None that match your criteria yet, but one that looks similar.
gnome-look.org/index.php?xcontentmode=167&PHPSESSID=afb63de30058a675b52904c9245c97f7

You can always use the same icon themes you used for gnome 2, though.