Boilerplate for Responsive, Mobile-Friendly Development
getskeleton.com
getskeleton.com
It's "a collection of responsive designs". Some great examples in there.
Also: http://www.angrycreative.se/projekt/less-framework/ Another nice media query framework, though a bit more complicated.
Somewhat related: http://html5boilerplate.com/mobile
From what I can tell so far, the difference appears to be philosophical - desktop first vs mobile first.
* 3 separate requests for unminified css files
* 50 equal signs for every html and css comment (and there are a lot)