Theoretically is an album by alto saxophonist Tim Berne and electric guitarist Bill Frisell, released on the Empire label in 1984, and again on Minor Music in 1986 with a bonus track recorded at the original sessions.

[1][2][3] The AllMusic review by Daniel Gioffre stated: "The overall feel of this record puts it almost into ambient territory, as Frisell's volume swells and Berne's upper register squeals blend into a single fabric of weighty yet spacious sound.

It is a place where melody emerges almost as a surprise from a strangely menacing backdrop of pure atmosphere...

It all works, no doubt about it, but there is room to question the quality of the source material.

Overall, this is a good, if not particularly great, album from two musicians at the top of their game.