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"OM" (AUM) - the source of everything. If you're looking for a simple, lightweight and with only the bare functionalities needed for your complex designs, OM base theme is for you. It's a professional base theme for a professional themer.
OM Base Theme helps reduce your custom theming work, making it easier and less time needed to develop a highly customized theme, unlike other base themes (with so many files and theme settings which can only be a huge baggage to carry later on), OM Base Theme has optimized codes to a minimum. As a result, you can easily migrate any existing web design templates to drupal since there's not much css overriding on a very simple base theme.
No complex css overriding, its core CSS is reduced to minimum.
Simplifies page.tpl.php structure, variables are grouped by default (a form of abstraction for common layouts), which made the layout more obvious. With this, it's easier to see how to make the wrapper and region divs and other elements in the layout.
And with its version 2, you can automate this process by using OM Subthemer.
Optional 12-column, 16-column and 24-column grid guides using 960 Grid System standards.