March Newly Opened Stores
March 8, 2006

* Theory Luxe Nagoya Takashimaya (OPEN 3/1, Japan)

* Theory Luxe Niigata Mitsukoshi (OPEN 3/1, Japan)

* Theory Accessories Ginza Mitsukoshi (OPEN 3/1, Japan)

* Theory Petit Osaka Takashimaya (OPEN 3/1, Japan)

* Theory Men Chiba Sogo (OPEN 3/3, Japan)

* Theory Luxe Chiba Sogo (OPEN 3/3, Japan)

* Theory Luxe Osaka Takashimaya (OPEN 3/3, Japan)

* Theory Luxe Kokura Izutsuya (OPEN 3/3, Japan)

* Theory Luxe Sapporo Mitsukoshi (OPEN 3/7, Japan)

* Theory Accessories Nagoya Mitsukoshi (OPEN 3/7, Japan)

* Theory Korinbo Daiwa (OPEN 3/15, Japan)

* Theory Accessories Umeda Daimaru (OPEN 3/15, Japan)

* Theory Accessories Kobe Daimaru (OPEN 3/15, Japan)

* Theory Camarillo Outlet (OPEN 3/30, USA)