Founded in 1997 by Andrew Rosen on the principle that consumers want to feel sophisticated and comfortable in contemporary clothing, Theory appeals to those who desire value and style. Clean silhouettes, quality and expert fit underpin each collection with a nod to skilled craftsmanship. Now globally present, Theory has a simple design philosophy. Men's Theory suits are understated essentials that will grace your wardrobe for years to come. Made from the finest of materials, each strong cotton design provides ultimate sophistication and a refined edge.