WPstart is a WordPress parent theme by kruszepl allowing you to create any type of website you want.
WPstart features: custom background, drop-down menu, editor styles, header image, highly customizable and adaptable, print styles, SEO friendly, translation ready, W3C valid, widget-ready areas & more…
Everyone from first-time WordPress users to advanced developers and designers can take advantage of WPstart.
Download: http://wordpress.org/extend/themes/wpstart