A well-tailored white shirt is the most versatile and important item in a man's wardrobe, period. Versatile because it goes with nearly everything. Important because of its ubiquity. The button down white shirt was originally an English thing. It wasn't until 1896, when Brooks Brothers introduced it to America, that it found wide favor in the States. Before then, white dress shirts were only worn by men who worked behind a desk, and were often looked at as a sign of style, privilege, and money. To wear white meant that you were a true "gentleman" who simply did not get dirty -- remember, the washing machine hadn't been invented yet, and Industrial Age England wasn't exactly a bastion of hygiene.

And while the idea of gentlemanly dress has since colorfully evolved, the importance and idea of the white shirt has endured the caprices of style and time. Jeans, khakis, shorts, suits - you name it, a crisp white shirt goes with it. The only thing they may not go with is white pants (unless you're throwing a large pie with extra cheese in the oven or named Puffy). No other item of clothing comes close when it comes to versatility and timelessness. We tend to get hot under our (white) collars at the idea of an otherwise bare woman donning a man's white dress shirt. We have no idea how or when this trend started (probably after sex) - perhaps because women, too, know that nothing is as stylish, enduring or sexy as a fine white shirt.

Remember though, that like New York baseball teams, not all white shirts are created equal. Construction counts. So does material. Yes, better dress shirts can be had by all - you simply need to know what to look for and where. We're only too happy to give you this lesson. Learn it once. Learn it well. Your first order of business: Pay more attention to labels. Not the brand-name type. We're talking the percentages here. Let's make it absolutely clear that you are never again going to wear a white shirt that isn't 100% cotton. No 60/40 blend, not even 80/20. We don't care how wrinkle-free you want to be, just say NO. Cotton breathes better, looks better, and feels better. Trust us. We're thinking about making an exception for the new trend in 'stretch' shirts, which are usually 98% cotton/2% elastane or spandex. But the jury's still out on that one. Better dress shirts are made of two-ply cotton, and most makers who use this will gladly let you know it. If it doesn't say two-ply cotton, it probably isn't.

Now, Lets's take a look at thread count. The finer the cotton yarn, the higher the threadcount. Better shirts usually tell you the number. Better salespeople should know it. 80 and 100 per square inch is usually the norm, and is just fine for everyday business or casual dress. We've heard this number goes up to about 220 for exceptionally silky cotton. We've never actually seen a 220 shirt, nor do we know anyone who can actually afford one. But it's out there, and it's the holy grail of shirting.

As for construction, stitching is important. Better dress shirts are constructed of "single needle" stitching, which means that the seams have been sewn using only one needle, leaving only a single row of visible stitching. This is the finest and strongest formation that can be used. Double-needle stitching, which is used to sew both sides of the seam at the same time using a double needle, is cheaper and faster to make, and can cause the seams to pucker after washing, which means that unless you own an industrial pressing machine, you will have the look of the perpetually unkempt. Look for a vertical seam on center back top of the shirt, called a split-shoulder yoke, and a placket in the center of the back. These are signs of a good-quality shirt.

Finally, don't believe what all your dates tell you. Size DOES matter. We've seen too many men wearing the wrong size in shirts, either affecting the "Bill Bixby transforming into Lou Ferrigno", or the "borrowing Dad's shirt until I get promoted from the mailroom" looks. Neck size and sleeve length are important, and cotton has a tendency to shrink faster than Dubya's lead in Florida. The basic rule is this: if the shirt fits perfectly in the store, it won't after one wash. One thing we enjoy doing on lazy Sundays is going into upscale stores with measuring-tape wielding salesmen, without any intention of purchasing anything. Once armed with good size reference, we skip on over to a place we can more easily afford. In general, go one-half size bigger on the neck, and one size up on the sleeve. If you can't get two fingers inside the collar when it is fully buttoned, don't buy it. Three fingers, and you've gone too big. Dress shirts should always be cut generously enough so that you can raise your hands over your head without pulling your shirt out of your trousers. There should be at least 4 inches of shirt to tuck in. Anything less, and you run the risk of coming untucked at the most inopportune time.

In parting, we'd just like to say that we're talking only of long-sleeved shirts. Short-sleeved dress shirts are NOT for you, unless you work at NASA's Mission Control.

Shawn Rahman and Peter Carbonaro have a combined 79 white shirts between them. OK, we're exaggerating a bit. Five of them are off-white.