My hands-down favorite theme is WP-Flex...very easy to work with. I just peeked and it seems the sales site is down, though The licensing is great (perfect for site-flippers)! I'll have to see what's going on with it!

EDIT:
Nevermind...it's here: http://wp-flex.com/. It's not a flashy salespage like some of the other themes have, but the product is worth its weight in gold.

Just use the default Twenty Ten and and then justr add chikld themes and get a lot of different choices.

I wrote a post about it here

Quentin

You might look at Atahualpa. It is a free theme that has a lot of options about columns, width, colors and more, all menu-driven and easy to use.

check out "thesis"

Yes, I second Atahualpa, it rocks. However, I wouldn't go as far as calling it "simple". There are something like 200+ options to choose from, but it gets the job done. It's kind of like a free alternative to Thesis.

Then there thesis, which is pretty awesome.

Thanks for everyones suggestions.

I bought WP Flex and its pretty cool. Got everything in it pretty much sussed, its nice and simple to use.

Hi there a good theme that i use is Socrates easy to use as well can change header anytime.Also has banner advertising and allot of cool options hope this helps.i

Socrates is good but it does break a bit if you hammer it with too many things.

Q