Theme Release: WordPress Naked 0.5
License: LGPL, do what you want with it.
Made for WP 2.3.x and tested with the latest 2.4 svn. No sponsored links, no links to my site, no credit required.
WordPress Naked has been put together by me as a simple blank WordPress theme to assist developers that need to quickly implement a blog using WordPress but don’t really have the time to spend looking under the hood in any detail or reading documentation when it comes to applying a custom theme (e.g. their clients’ design).
A good base to start your own theme from.