WP Perfect is a new WordPress Theme from Tricks Daddy which is WordPress 3.0+ ready. It comes with it’s own options area where you can change the favicon, logo, sidebar 125×125 ads and Google Analytics tracking code.
The theme boasts a drop down navigation menu at the top of the page and a category menu at the bottom of the header. The 3 column footer is widget ready too.
WP Perfect is free to download and is licensed under General Public License so can be used on as many sites as you like.