Theoretically is an album by Tim Berne and Bill Frisell which was released on the Empire label in 1984. It features four compositions by Berne, two by Frisell, and one joint composition.
The Allmusic review by Daniel Gioffre awarded the album 3 stars stating "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.".
- "M" (Frisell, Berne) - 6:04
- "Inside the Brain" (Berne) - 8:30
- "Preview" (Berne) - 4:06
- "Caroline" (Frisell) - 3:32
- "Ground Floor" (Berne) - 7:37
- "2011" (Berne) - 16:17
- "Perky Figure" (Frisell) - 2:42
- Recorded August/September 1983 at High Rise Sound, and August 1984 at First Choice Studio, NYC