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. The original features three compositions by Berne, two by Frisell, and one joint composition; the bonus track on the 1986 edition is a composition by Berne.^[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."^[4]

Professional ratings

Review scores
Source	Rating
AllMusic	[4]

1. "M" (Frisell, Berne) – 6:04
2. "Inside the Brain" (Berne) – 8:30
3. "Preview" (Berne) – 4:06
4. "Caroline" (Frisell) – 3:32
5. "2011" (Berne) – 16:17
6. "Perky Figure" (Frisell) – 2:42

1. "M" (Frisell, Berne) – 6:04
2. "Inside the Brain" (Berne) – 8:30
3. "Preview" (Berne) – 4:06
4. "Caroline" (Frisell) – 3:32
5. "Ground Floor" (Berne) – 7:37
6. "2011" (Berne) – 16:17
7. "Perky Figure" (Frisell) – 2:42

• Bill Frisell – guitar
• Tim Berne – alto saxophone