Andrew Rosen and his partner Elie Tahari founded Theory in 1997 on the principle that women want to feel comfortable and sexy in modern clothing. Theory is geared to answer the needs of a contemporary customer, one who has a demanding and versatile lifestyle. She is sophisticated, urban, and has discriminating taste, however designer companies are not catering to her need for comfort and value. She represents a new segment in the contemporary marketplace, one that Theory believes in and views as a growing niche.

Theory develops every collection with the idea of dressing this modern woman. Theory incorporates the successful merchandising models of American fashion companies, with the quality and craftsmanship of European fashion houses. By merging the two ideologies Theory has been able to deliver a superior product and define itself as a leader in modern fashion.

Collaborative relationships with Saks Fifth Avenue, Neiman Marcus, Bergdorf Goodman, Barney’s, and Bloomingdale’s, as well as exclusive high-end specialty stores has strengthened the distribution and perception of Theory in the United States and in Asia.
Theory takes a modern approach to marketing. Rather than developing traditional advertising, Theory invests those dollars into the technical development, fit and quality of the collection, as well as developing focused product extensions. Theory launched a successful men’s business in the United States and in Japan in 1999. In addition, Theory introduced an edited collection of handbags and shoes for Spring 2003.

Theory’s simple design philosophy, clean silhouettes, quality, craftsmanship and fit have been key factors in building the brand. Theory’s focus has never been on traditional marketing. Rather, the table emphasis is on the clothes. Ask a woman about her favorite black pants, or her most comfortable pair of jeans, or the jacket she throws on over everything. She’ll tell you, “It’s Theory.”