For the very basics http://www.wpdesigner.com/2007/02/19/so-you-want-to-create-wordpress-themes-huh/ will get you started but you will need more than that.
There are lots of "blank" themes on the internet. Try searching for "wordpress framework" and you will see. The most used are: Sandbox, Thematic, WordpressFrameWork and they all have great tutorials for customizing.
thanks m8, they are very usefull i almost get trapped to bugged down and wasted my time to reinventing the wheel