Here is a really simple and minimal wordpress theme you may use and abuse. It is Valid XHTML 1.0 Strict / CSS. Some SEO in there, widget ready etc. etc. It works (as far as i’ve tested) on all current and last generation browsers (yes even Internet Explorer 6!). Also is fluid for resolutions. Feel free to modify it anyway you see fit. This theme is a good starting point to learn how to code for wordpress.