Theory is a fashion house based out of New York. It was established in 1997 by Israeli-born fashion designer Ellie Tahari with an initial focus on sports and casual wear for contemporary women. The brand label has since been expanded its merchandise array to include other fashion items and accessories for both men and women. It is known for its sharp-cut and simple styles.
Currently, Theory owns and operates a total of 16 free-standing retail store locations as well as 13 outlet locations throughout the United States. The Theory brand label is owned by Link Theory Holdings Co. of Japan.
The official website may be found at www.theory.com. Theory products may also be found at http://www.neimanmarcus.com.