pixelsparadise.com have just released a new general purpose theme called "MP Mountix".
The theme package comes with all necessary files, including the ready sliced and layered Photoshop source file and a additional login module as seen on the demo site.
The theme is nicely designed, is focused on the content and would be really quite nice as a blog or to show off a couple of key products or to put focus on a specific story or item.
The theme layout is based on a fixed width two column design. It is optimised for screen resolutions of 1024x768px or more and all major browsers.
Also, all module positions are collapsible. Go take a look here.