Diabolique Lagoon free WP theme offers:
# Unique design
# 10 background types
# Fancy header
# 3 columns
# Widget ready
# Tested on IE7, IE8, Firefox 2, 3, Opera 10, Netscape 9.0, Safari 4.0, Flock 1.2, Flock 2.0, Sea Monkey 1.1, Chrome 4.0
# Threaded comments
# Font replacement
# Social bookmarking icons
http://www.diaboliquedesign.com/diaboliquelagoon/
released under gnu gpl license