An "Empty" theme

I develop "portal-like" Web sites where I usually use the same components, that is:
inc_footer.asp, inc_header.asp, inc_menu.asp, inc_mainnav.asp
I separate the include files so I can pull them into the shopping cart, IntegraMod and the main Web site. This allows all the modules to look as much the same as the Web site as I can get them.
IntegraMod is difficult to get the menu areas (left and right columns) to look like the Web site because the files are broken up and I can't find what controls the left, center and right column looks. I can get the header and footer to look like the rest of the site, but that's all.
I would like an empty theme that lets me change the theme according to each customer's theme of their Web site.
inc_footer.asp, inc_header.asp, inc_menu.asp, inc_mainnav.asp
I separate the include files so I can pull them into the shopping cart, IntegraMod and the main Web site. This allows all the modules to look as much the same as the Web site as I can get them.
IntegraMod is difficult to get the menu areas (left and right columns) to look like the Web site because the files are broken up and I can't find what controls the left, center and right column looks. I can get the header and footer to look like the rest of the site, but that's all.
I would like an empty theme that lets me change the theme according to each customer's theme of their Web site.