I would like to make a custom Drupal Theme?

Hi,
All the custom themes should outside the Drupal core themes folder.
First,
1. Create a folder in /sites/all/themes named - "custom" - then open the folder
2. Create a folder in /sites/all/themes/custom named - "newTheme" - then open that folder
3. Now create two files named:
newTheme.info
template.php
4. Create three folders in /sites/all/themes/custom/newTheme - naming them:
CSS
images
templates
5. Open the CSS folder and create a file named style.CSS and go back to the 'newTheme' folder
6. Go into the templates folder and create a file named page.tpl.php
Now you have all the files required to create the theme.
Creating a mock-up

Before begin any coding, create a mock-up design with a vector editor program.

Firstly, go into the newTheme.info file. This file has all the information that Drupal needs to know about the custom theme.
In this file add the following:

name = newTheme
description = A custom template from scratch.
core = 7.x

stylesheets[all][] = CSS/style.CSS

regions[user_menu] = User Menu
regions[main_menu] = Main Menu
regions[content] = Content

** If you want any other regions, you can add to this.

Once you have input those details, close the info file and open the page.tpl.php file located in the templates folder of your 'newTheme' theme folder.

add the absolute minimum to get the page to display data before you add more to it.
Add the following code to the page.tpl.php file and save it.

print render($page['content']);

Note: You must save this as a .php file

Enabling the theme
Now, to enable the theme. Login as an Administrator and click the Appearance link on the top navigation and click on "Enable and set default" for the 'newTheme' theme.
thanks.

I personally recommend starting with one of the starter themes like omega or zen (among others). With this approach you have a solid starting point without need to learn all the ins and outs of theming.

Hello

You can go with this url for create custom drupal theme Custom Theme.

I hope this url will useful for you.