Presenting to you is SteamPress, a free WordPress theme that is based on the Steam interface.
SteamPress currently has with three widget-ready sidebars on the right, and takes advantage of the enhanced comments display (with threading and paging) on WordPress 2.7+. It is developed to W3C XHTML and CSS standards and works on IE6+, Firefox, Safari and Opera.
SteamPress is released under the Creative Commons license, and is free as long as you leave the footer links intact. It is in beta and I will include more features in future releases.