First, you must have a new logo.
- Copy or upload with ftp client your new logo to /"forum folder"/templates/"your template"/images.
- Next step is to edit source code. Go to "/forum folder"/templates/"your template" and edit overall_header.tpl file. Look for this line: <a href="{U_INDEX}"><img src="templates/"your template"/images/topbanner.gif" width="700" height="60" border="0"></a> and change topbanner.gif to your logo file name. Moreover, you can change width and height of the logo.
That's it,
Enjoy.
Create Website.