http://themeframe.com/
Value: $110
Download:
ThemeFrame is a WordPress Theme creation tool. It runs on your Windows or Apple desktop computer. ThemeFrame is not a WordPress theme. You use ThemeFrame to CREATE WordPress themes!
Unlimited everything: Create unlimited themes for unlimited sites! Distribute the themes, use them for your own sites or for your clients. Submit created themes to theme directories or create your own theme repository!
Create complete WordPress themes:
ThemeFrame creates everything needed for a complete, standalone WP Theme:
The functions.php file
index.php and all other page templates
The style.css CSS stylesheet
A javascript.js file with the required javascript
The comments.php comments template
