Theory(セオリー)は、高級パンツを専門に扱うアメリカのアパレルブランドです。革新的なストレッチ素材を開発し、最初のレディース・パンツを発表、その後メンズ・コレクションにも同様の技術を応用しています。シンプルでシック、機能的なデザインは、ワードローブに欠かせない定番アイテムです。
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