Who makes the world's greatest pair of flats you ask? If it was up to us to decide, we would say Theory's Tucker Suede flats in black, priced at $195 at Bloomingdales (purchased at a discounted price of course).

They are perfectly shaped and extremely comfortable. little j wore them so much that one day she noticed she had worn a hole through the bottom of her shoes! When she went to buy a replacement pair she was devastated to find that they don't make them anymore! The good news is that we found a worthy opponent to replace her beloved shoes. Here are several pairs of flats that we found to fill the void and at a much more affordable price! The total cost of all three pairs is below the price of the original inspiration. Now that's a DEAL!