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1.
The Walrus Theory is the general theory which states that when a guy is around other guys for so long that when he sees an ugly girl she appears very attractive. The theory is derived from sailors hundreds of years ago who would sail for years on end without seeing a single female and would then begin to think that the walruses in the ocean were beautiful mermaids.
Jimmy: "I just got back from that two month long all guys summer camp and saw that Helga must have lost weight, shes lookin' fine!"

Tyler: "Dude, Helga hasn't changed, you're just suffering from The Walrus Theory."
by Henry Litchford February 16, 2012
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