Code and Theory
New York, New York
Code and Theory is a New York-based digital product & ux agency specializing in advertising and strategy, with clients including JBL, Microsoft and Amazon Ads.

Code and Theory has spent two decades as the agency brands call when the problem is as much engineering as it is creative.
About Code and Theory
Founded in 2001 by Dan Gardner and Brandon Ralph, Code and Theory is a digital product & ux agency based in New York. Its work also spans Advertising and Strategy. Past clients include JBL, Microsoft, Amazon Ads, NFL, TIME and NBC. Its work has been recognized at Ad Age A-List No. 5 (2026).
Code and Theory has spent two decades as the agency brands call when the problem is as much engineering as it is creative. Its staff is split roughly evenly between creatives and technologists, and that balance showed up in 2025 work like an answer-engine and generative-search program for JBL that drove a 2,434% jump in LLM referrals over Black Friday. The agency ranked No. 5 on the 2026 Ad Age A-List after adding 35 clients and growing revenue 17%.
It is a natural fit for large brands that need products, platforms and content built alongside the campaign, and for marketers who want AI woven into the work rather than bolted on. Brands looking purely for a broadcast-led creative shop may find its strengths lean more toward systems and experience.
Specialties
At a glance
- Founded2001
- LocationsNew York
- FoundersDan Gardner, Brandon Ralph
- Websitecodeandtheory.com
Best for
Code and Theory is a good fit if you need:
- A website, app, or digital product
- A big advertising campaign
- Brand positioning and strategy
Notable clients
Awards & recognition
Careers & open roles
Code and Theory is currently hiring. See current openings on its careers page.
Frequently asked questions
Where is Code and Theory located?
Code and Theory is based in New York.
What does Code and Theory specialize in?
Code and Theory focuses on Digital Product & UX, Advertising and Strategy.
What brands has Code and Theory worked with?
Code and Theory's clients have included JBL, Microsoft, Amazon Ads, NFL, TIME, NBC and Stanley Black & Decker.
When was Code and Theory founded?
Code and Theory was founded in 2001 by Dan Gardner and Brandon Ralph.
Has Code and Theory won any awards?
Code and Theory's work has been recognized at Ad Age A-List No. 5 (2026).
Is Code and Theory hiring?
Yes, Code and Theory has open roles listed on its careers page.
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Profile last reviewed October 2026
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