September Newly Opened Stores
September 1, 2006

* Theory Miyazaki Yamagataya (OPEN 9/12, JAPAN)

* Theory Men Kumamoto Tsuruya (OPEN 9/13, JAPAN)

* Theory Luxe Hiroshima Fukuya (OPEN 9/14, JAPAN)

* Theory Luxe Nagoya Mitsukoshi (OPEN 9/15, JAPAN)

* Theory Sendai Mitsukoshi (OPEN 9/16, JAPAN)

* Theory Machida Modi (OPEN 9/28, JAPAN)