Theory is a chic sportswear brand known for its simple basics and workday staples. The New York.based company was founded in 1997 by Andrew Rosen. The label is composed of Theory ladies, men's, petite, and accessory lines. Other brands under Rosen's direction included in the Link International conglomerate are Helmut Lang, Proof, Kiki de Montparnasse, and Jena-Michel Cazabat. Theory's main office and flagship store are located on Gansevoort Street in the Meatpacking District of New York.