You might wint to try out the [Zentropy][1] starter theme. Great for starting a template, well maintained and cutting edge.
From the Zentropy Drupal page:
> Zentropy is a base theme which
> attempts to bring the best of a couple
> worlds together:
>
> It converts the core template files to
> HTML5 markup (based on Boron - all
> credit to Scott Vandehey (spaceninja)
> of Metal Toad Media)
>It adds useful
> features from the classic Basic theme
>It includes an HTML5-friendly CSS
> Reset & other best practices from Paul
> Irish's HTML5 Boilerplate
>It also
> features a bunch of other goodies
> thrown in: more regions, Google
> Analytics integration, support for
> Modernizr (
[To see links please register here]
)
> and all sorts of awesomeness
[1]:
[To see links please register here]