Theory Relaxed Soft Terry Tee in Black. - size XXL/2X (also in L, M, S, XL/1X) Theory Relaxed Soft Terry Tee in Black. - size XXL/2X (also in L, M, S, XL/1X) Jersey textile. Ribbed trim. THEO-MS251. P0494511. Theory is a visionary concept for modern intelligent fashion forward people. Founded in New York and made by the finest of fabrics, this makes the working everyday person feel powerful, ready to face their day.