Layers Theme is a free Premium WordPress theme.
It is a high quality, very elegant theme that is suitable for portfolio websites as well as business websites.
Using the back-end Theme Control Panel, the complete look can be changed without needing to see any line of code. This includes any colours (background, links, text, …), the layout (sidebar left, right, none; 1/2/3 columns), the image slider and much more.
The theme is widget ready and works with WordPress 3.0. The downloadable zip file contains a user manual (pdf format).