Long ago I found this very useful list of highly optimized adsense templates. the primary goal here is to maximize ad earnings.

Here are some general characteristics of most Adsense Optimized themes:

• Built in Adsense blocks for easy ad insertion.
• Ads are active once the Adsense Publisher ID is inserted or changed
• Optimized Ad placement, colors and types according to Google’s guidelines
• Adsense linkunits and search are already included.
• Search Engine Friendly. Post and category titles are used for page titles etc.

Click here to see them and download