ET-Starter provides a barebone theme to give your project a start.
Features include the following:
Easily choose between a 3 column, 2 column, and single column setup.
Easily choose whether you want a header image, then with the ‘Custom Image Header API’ built right in; you can easily upload your header image.
ET-Starter supports the following plugins: WP-PageNavi, Twitter Tools, and Contact Form 7.
Easily edit footer text via theme options.
Also includes a built-in jQuery drop down menu. (supports up to 4 levels)
Demo and download: http://empirethemes.com/et-starter/