Originally Posted by vdbucks

The best theme is the one you create yourself.
Or, at the very least, pick a theme that somewhat resembles what you want your site to look like, then modify it to fit what you want.
Or, hire someone to create a theme for you. Personally, Fris is the guy I'd look for if I needed some wp stuff done.

If all else fails, go with atahualpa... as it's probably the best free theme out there - especially considering all of the customization options it has.