WPStartbox

StartBox is a great theme framework for WordPress. It comes with an incredibly easy-to-use, modular settings page. For users, this means a quick and painless setup for your website, for theme authors this means an incredible new level of control for your themes.

Elemental

A commercial theme by ProThemeDesign that is as useful as a framework as it is normal. It comes packed with options for customizable layouts, typography, navigation, widgets, page templates and more, all giving it the power to make any type of WordPress site.