I think a YAML file of all the variables set in a Themeroller CSS file would be enough. we can build a compass plugin that takes a YAML file and convert it into constants that SASS can use. I think this is probably the same with LESS too.
Themeroller is too awesome to not have its variables made usable in other parts of a site's design! Keep up the good work folks!
http://bugs.jqueryui.com/ticket/5902