Beside using SandBox or other basic wordpress themes you can use on of the theme generators online to create your basic theme. here is a list of the top wordpress theme generators available online.
This online generator creates your own custom unique WordPress Theme. Without any need for HTML, JS, PHP, or CSS knowledge.
this one is also free to use, it’s not online but available for download at anytime. you download the EXE and install locally. Unleash your creative ideas and bring your WordPress sites to life with this free and powerful software.
A very easy to use tool, upload the graphics and then use the css editor to style any part of your layout.
find yourself a default theme and go through all the style elements to choose your own without having to touch a single line of code.
like any other theme generator you can export your design as a WordPress theme.
Know any other good wordpress theme generator? please share with us.