Originally Posted by VenusBlogger

The best SEO Theme is probably Thesis.

The Theme definitely matters, theme structure and how well its coded, definitely will have an impact in SEO.

However you could always use the Twenty Ten theme or any other clean and good theme with a few good SEO Plugins like WordPress SEO, SEO Infinite or ALL IN One... Just to name a few. Obviously we are only talking about the site's "base" here. Then it comes content and all the rest.