My second theme release for WordPress called Theme Starter. You can find my first theme here.
This theme is 3.0 compatible. This theme is meant to be a single theme starter for those that need a starting place without trying to take apart a more complex theme. It uses the 3.0 navigation, and includes the post thumbnails (option).
the_post_thumbnail(); to uses the post thumbnail feature.
Here is a screenshot:
Here is a Live Demo
And you can find the download here: Theme Starter