CVlean tableless theme

Hi

I'm trying to develope a new theme. Following tutorials I copied matrix theme to a new directory and started to change thins but I found the css and templates are full, so full of tags making the change a nightmare and some blocks use tables for layout adding more dificulties to the job.

I wonder where could I found a clean tableless theme to use as a start point to make my own theme.

Any clue appreciated.

Thanks in advance

J