Theory Relaxed Polo in White. - size S (also in L, XXL/2X) Theory Relaxed Polo in White. - size S (also in L, XXL/2X) 65% linen 23% cotton 12% polyester. Machine wash. Front button closure. Lightweight slinky knit fabric. THEO-MS269. P0583707. 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.