The Natural Theme is a free WordPress Theme 980px wide with two Sidebars a 160px and 300px (Adsense) and 5 Widget Positions: Left, right, top below navigation (whole wide), top of postings and below postings, and there is also an Option Page to populate the Footer. The Theme is GPL license and supports localisation. Six languages are already included.
If you combine the Theme with the great and free Sideposts Widget, you will have an perfect Magazine Theme.
You can download it here