I am a magento developer and now want to start theme development using HTML5 and CSS3. Please help me for a start on this if any body can.
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The most logical place to start with an HTML5 theme is the doctype:
All joking aside - theme development is a very broad and complex issue. I recommend you look at some existing HTML5 themes - to give you a working base and to broaden your understanding of Magento theming.
Below are all free themes:
Magento's iPhone Theme is now HTML5:
In addition here are some other resources to learn more about theming in general:
Alan Storm (literally) wrote the book on Magento Layout:
A little old, but still relevant:
Magento's own site has some good content, too:
Don't forget Magento U training - worth every penny: