To build a WordPress Theme Frameworks

We are currently using a frameworks for wordpress, it is very good, but we would like a version that we can call our own. This framework works in layers, Section one: Header, body, footer. Section two Wrapper for section one, Section three Areas within each section and then section four where you can drop items into, such as sidebars and page content. If you are the winning bidder can let you have a copy of the framework to see what I am talking about. The layers are ALL CSS based for the end user but the frameworks is PHP