Turn the heads in the street by wearing smart winter garments in the latest design. Theory was co-founded by Andrew Rosen and Elie Tahari with a vision to manufacture thoughtfully designed luxurious clothing for men and women. Theory brings you an assorted range of men’s and women’s pants, jackets, jumpsuits, dresses, blazers, shirts, jeans, bags, gloves, etc. Blue makes us feel confident and secure.