In search for the perfect theme, I have been to the end and back. And here's what I learned: There is no such thing as the perfect theme. Your taste will change, your needs will fluctuate over time, and eventually you will want another theme. What's great about free themes is how easy it is to download, upload and activate. That's it. It's 3 steps. And they are free. My recommendation will be to start with a free theme, build out your site, and then buy a theme. You will be less likely to change out your theme when shelling out $300 a pop, and the process will help to identify what elements and features you want available in the theme. Well, let's get to it: 10 Free Drupal Themes on the Web (in no order)
**Funny fact: The reason why most Drupal themes begin with "A" is because Drupal.org defaults and display's themes by their Title, beginning with A.
"The Magazeen theme is a cool and modern theme with a stylish colour scheme. This bold magazine 2-col-theme was designed with the main focus being on typography, grids and magazine-look. It was created especially for Smashing Magazine and its readers."
"Acquia Slate is an advanced, dark, corporate Drupal theme developed by TopNotchThemes in partnership with Acquia for their commercially-supported Drupal distribution."
"An accessible standard-compliants 2-column theme, with a modern yet elegant look."
"Acquia Marina is an advanced theme developed by TopNotchThemes in partnership with Acquia for their commercially-supported Drupal distribution. It contains the same kinds of features you'll find in our other Drupal themes."
AD THE MORNING AFTER
"Part of the AD Themes series, generously sponsored by Duplika, whereby some of the greatest themes for other content management systems, as well as general open source templates, are ported by Avioso Designs to Drupal."
"Alek 2.0 is the next theme contribution, in series, by SEOposition.com. Based on amadou theme, it has a three-column(Content | Left Sidebar | Right Sidebar) layout, with three additional columns(block regions) just above the footer, giving you chance to place more of your blocks with less cluttering! The block(bottom) titles are iconed by default, however, you can anytime digg into the style sheet and easily change the icons to suit your needs!"
"Amor Azul (Blue Love) presents numerous ways to offset or feature content. This design will work well for an active community site or for e-commerce sale of multiple products. It is a fixed, tableless design with valid XHTML and CSS 2.0. The theme is an all block based theme thus making it very easy to edit without going into FTPs and to maintain that in a fresh installation we have used some coding in the template.php file to bring up all those blocks. These blocks make the theme fully manageable from the system."