Hello, I know CMS like Drupal, Joomla, Wordpress and others offer many templates, and I want to know whether it is possible to build a template which could be used on Drupal, yet at the same time on the others, thus making it CMS independent? Any tutorials/links on this if this is possible?

I doubt this is a viable option, since every CMS is using different codes/markers for specifying output within the template. It would mean writing a lot of IF's within the template (assuming that is supported) to get some code working for a specific CMS. I suggest you start with a basic template for each of the CMS'es and compare them.

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