Theory was founded in New York in 1997 on the principle that women want to feel comfortable and sexy in modern clothing. Placing a premium on fit and fabric quality, Theory is a collection that fuses separates and great outfits together. I999 marked the addition of menswear to the collection, attracting the urban cool and suburban cliques to the sexy, versatile styles. The brand continues to offer clean, wearable designs to intelligent, active and fashion-savvy customers.