For women from 30 to 50 years of age, Lerner New York has become a haven for both comfort and style. It sells some classy stuff, and more and more local women are finding this out.

Founded in 1918 as Lerner Shops, the company was acquired by The Limited Inc. in 1985. Now called Lerner New York, it is one of the country's larger retailers, with more than 800 stores nationwide.Whereas The Limited caters to very young women, Lerner is actively focusing on the generation of women over 30. The clothes they sell are anything but matronly. They are youthful, highly fashionable and intended for the mature but attractive woman.

Lerner New York tries to emulate the hustle and excitement of the metropolis of New York - the aura of electricity that a sophisticated city and a sophisticated woman often share. If New York is a city that never sleeps, a woman who wears Lerner clothes is not expected to go that far. But she is regarded as just a step ahead.

The prices for Lerner clothing are mostly in the $20 to $100 range, yet many customers can find armloads of options when items go on sale, which is often. One signature Lerner style that is attracting a lot of attention is New York Jeans, proportioned-to-fit jeans for petite, average and tall women. Women who have an extra inch or two around the waist or hips, who have trouble getting into tight-fitting jeans, can easily and comfortably slip into NY Jeans.

They come in khakis and corduroys and are intended to go with T-shirts and turtlenecks, sweaters and shirts, or a soft, unlined, zip-fronted shirt jacket. If jeans aren't your thing, you can select lean pants made of stretchy material that allow you total freedom of movement. A-line skirts and cropped, boxy jackets are providing an unexpected great look, too.

NY Jeans designers have also produced iridescent shirts, zipped jackets and skirts that mix a dressed-up look with frankly casual. Dress for work is more varied than it has ever been. Wool blazers close with one button; dresses and skirts end at lengths from above-the-knee to the calf; trousers are either relaxed or slim, and blazing color is in.

Knits are very popular and comfortable, and the turtleneck is the acceptable, go-with-everything essential. Pants have narrowed, but the tunic has returned for the millions of women who would rather cover their hips with style.

Nowhere does the trend toward comfort become more apparent than in NY&Co. sportswear, the collection that rolls fashion and function into one smooth look. Knit tops and bottoms from Lerner look fashionable enough to go out or to stay in and snuggle up by the fire.

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With the easy use of nylon, the strong message of white, silver and black really shines through. These can be found in jackets and pull-on-pants, leggings and sweatshirts. Tops and blouses have never been so varied.

Unfortunately, dresses at all retailers seem to be at a premium these days. Those carried by Lerner are attractive, but they are few and far between.

When there is a great looking dress, it is sometimes very short.

This is a problem for some women, who have suggested that if The Limited can be counted on to sell shorter dresses, Lerner New York ought to be the center for the dress or skirt that approaches the knee. Whatever most women may think of this suggestion, they are likely to agree that Lerner New York offers a diversity of clothing in attractive styles.

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