In 1997, Theory was founded in New York on the simple idea that exceptional fit, fabric, and style can empower us to change the way we dress and live. Nearly three decades later, we continue to perfect our collection of timeless essentials, infusing them with the city's inherent energy, vibrancy, and sophistication. ​ Every element of a Theory garment is meticulously considered and crafted step-by-step inside our design and innovation center in New York City's Meatpacking District.​