Theory was established in late 1998, when Andy built a small recording studio and began having Matt over to record and write music. The goal at that point was to create music that was as different as possible, something no one had heard before, and thus they started calling theory music. Theory has developed their sound and concepts to reflect their ideas in an expiremental and abstract way. Their music reflects elements of ambient, IDM, industrial, jazz, hip hop, and rock, with emphasis on progressive and dynamic song structure. However, the best way to understand the variety of influences found in Theory is to listen.