Created by Aaron T. Grogg, Boilerplate: Starkers is a WordPress Theme that merges HTML5 Boilerplate into the Starkers theme, providing developers with an ideal, bleeding-edge, clean-start theme.
Mark-up is minimal (thanks Elliott) and the most edge-case web technology is baked right in (thanks Paul , Divya and a large cast of supporting characters)!
Boilerplate: Starkers is designed to serve as a Parent theme to whatever Child Theme you care to add, but you could just as easily use this as a starting point and alter the PHP as your design needs.
Download Boilerplate: Starkers straight from the WordPress Repository!
Check-out the readme.txt for more info.