Theory is a New York brand that was first established in 1997. It has become known for its cool contemporary style, which translates into everything from the vast range of clothing lines through to footwear and accessories too. If you're looking for impeccable modern tailoring then Theory has a great selection of designs. It's also well known for its chic separates, which makes it an ideal selection for anyone looking to build a stylish collection of closet essentials. The hats range from Theory is suitably simple and luxurious, with beanies crafted in cashmere, as well as alpaca and silk blends.