… a Beautiful Boilerplate for Responsive, Mobile-Friendly Development […] a small collection of CSS & JS files that can help you rapidly develop sites that look beautiful at any size, be it a 17" laptop screen or an iPhone.

Free design resources layered PSD, resizable vectors, PNG icons

(Free Themes Directory)

Just another awesome WordPress.com theme

… an Automattic-produced theme designed and developed by the Theme Team which, apart from the custom possibilities you’re acquainted with in most of our themes — features like custom backgrounds, headers, and menus — is also equipped with a custom Showcase Page Template that can propel your site up to a new level.

«[…] here are 24 total resources that will show you how to design and code Wordpress themes from scratch. This includes 9 design and coding tutorials, 12 Photoshop mockups, 2 Wordpress e-books, and even a developers “Cheat Sheet”.»

Photoshop file that has a fairly comprehensive library of assets – all fully editable

One of the most common questions I'm asked is for beginner's help in creating a new Wordpress theme. There's a few approaches you could take and I'll list

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Download and upload free web designs.

Free Photoshop browser templates for professional webdesigners and screendesigners

This generator will create a fluid or fixed width floated column layout, with up to 3 columns and with header and footer.