@Andrew Nevins
Thanks for your Info.
@Jan Dembowski
Yes, I will not sell others work. can you suggest me a idea?
I am planning to Sell Themes on Theme Forest (A New Business :) only way! ). I am Planning to build HTML CSS3 Responsive Theme.
How to Start ??. Can use Starter Themes or Frameworks? If yes, What is Best for me?
Another question, In most of the Starter themes, they are using some CSS Frameworks like Foundation, Twitters Bootstrap, etc. If I want to change the CSS to navigation menu means,etc., means how to do that? need to edit that core CSS Files?