I’ve just uploaded a blank WordPress theme called Naked that I built to assist those (like myself in the past) who have a need to quickly roll-out a WordPress theme with a custom look and feel but may not necessarily have the time to start from scratch.
It is purposely very simple and basic, but I’ve put some effort into making it self explanatory and for anyone with experience of PHP/XHTML/CSS it should be an absolute doddle to use.

Here’s the default look, woo!

You can download it here, enjoy.