Sinatra is a PHP-template, table-based design that supports one, two, or three column layouts (blocks on left and/or right). A nice looking theme in it's own right, Sinatra also makes a great basis for building other themes, as the code is basically BlueMarine-all-cleaned-up-and-bulletproofed. The underlying structure itself is nearly unbreakable - when strained top rows will stay the same width as rows beneath, and content from the middle does not push over/under the right-side blocks. (unlike BlueMarine)
The blocks are made up from a couple of small graphics which need to be edited if you want to change their color. To make this easier you can download an archive of layered psd files, and then simply change the "color overlay" for the layers to whatever you'd like.
If you do not already know how to edit stylesheets and such, this is a good starting place. Finally, a hint if you want to have anything less than a three column layout - add colspan="2" or colspan="3" (depending on whether you are getting rid of both sidebars or just one) to the line in page.tpl.php where it says <td valign="top">.