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After months of surfing, downloading free theme, reading and brainstorming. Still I cannot get around all those CSS and PHP code. But I am very persistent to understand the PHP and CSS language. I would rate myself 4 out of 10 interms of knowledge on the wordpress coding.

However I found this cool website that help you build your own wordpress theme. Best of all it is availabe for free. You can customise with full widget to your liking. Be it 2 or 3 columns theme.

Here is the Free website.

I am sure you would like it after all it is Free.