Super Skeleton WP – Responsive Theme by ThemeForest
Super Skeleton is more than a WordPress theme, it’s a comprehensive HTML5 framework and it includes a full templating system as well; SuperSkeleton is well organized. Take what you love, leave what you don’t, customize the rest. It’s completely in your hands – turn it into the next big thing, or just as your little personal projects, it’s up to you.
Super Skeleton demo: http://super-skeleton.makedesign.wpengine.com/