I think the majority of themes will work just fine. More important is the ad positioning, which you can define in pretty much any theme
The theme is irrelevant to your AdSense earnings. What matters to your AdSense earnings are traffic, ad placement, type of ads, ad relevancy, etc.
I also think that the theme is of minor importance compared to the quality of the ads. You should pay more attention to the ads than the theme used.
I think it's not a factor of Adsense Optimized Theme. If your website is well ranked you will get more traffic & earn more money. No need to get adsense optimized theme. Just pay attention to your website's content & ad position. Play some tricks to increase your CTR.
I think all themes are good, if they are looking good and you implement banners on right positions and drive great traffic on it. I dont like these "adsense themes" with more ads than content.
Hi Chris, Certainly the main thing here is getting the placement of the Adsense banners right. A lot of people have put time and research into this already, so you won't need to start from scratch. Have a search around to find some advice on placements first and then see if you can find a theme that matches your content niche, as a targetted design will always help conversions (provided the ads are given sufficient prominence). If you are just setting up a network of informational sites, you could check out ctrtheme.com which has done the hard work of placing the ads for you, you will just need to add content and then spend every waking hour marketing the site and moving up the rankings - good organic search placing is the only real way Adsense sites can turn a profit. If you have any more questions just let me know. James (@seethemes)
If you use properly then default wp theme is the best and it can be customized according your idea or choice. If you can bring the good traffic then you have to use one or two ads online left and top content, you will earn better then you have dreams.
I am using "wp clear" theme by solostream, with good results. I thinks it's really about ad placement. Do some split testing and try different positions, and then you will find best positions with high ctr.
A very plain and crisp theme without use of too much color works very well with adsense, of course, there are quite few other factors like related content, keywords and positioning of your ads that also contributes to a better earning.