Blue Steel

The theme has four dynamic areas and three columns. It supports nested comments as well as pop-up comments

The theme is used on my Wine & Dine blog, if you wanna check it out more in details you can do so there. Only difference is that my blog uses an image header instead of plain text.

The theme is approved by wordpress.org and is officially available through them as well.

See the theme at wordpress.org: http://wordpress.org/extend/themes/blue-steel