Creating a Custom WordPress Theme #1

There are two approaches to building Custom WordPress Themes, take an existing theme and customize it or write a custom theme from scratch. We’re going to do both and then you can decide which approach makes more sense to you.

Customizing an Existing Theme
http://freelanceswitch.com/industry-tips/customize-wordpress-theme/

Theming from Scratch
How to code a WordPress 3.0 Theme from Scratch

http://webdesignerwall.com/tutorials/building-custom-wordpress-theme

WordPress Theming
3 WordPress Lessons for theming

Good video but WP 2.5

Roots Theme Customization
http://alittlecode.com/roots-wordpress-theme-customization-getting-started/

More Reading:
Creating a Responsive Theme