Forget about T-shirts being the most affordable part of your wardrobe. Say hello to the new school of $100 T’s.

The T-shirt’s price tag quietly escalated a few years ago, but was eclipsed by the then-hot-and-rising premium denim.

Now that sales of $200 jeans have cooled, premium T’s have emerged as the latest basic wardrobe staple to command not-so-basic prices.

“It’s the same thing that happened with jeans,” said Erin Bianchi, public relations manager of Bloomingdale’s in Newport Beach, Calif. “When one (brand) sells at a higher price point, others follow suit.”

In 2003, a California casual line called C&C began hawking $50 solid color T-shirts in stretchy cotton so whispery thin that they needed to be worn in two or three layers. It wasn’t long before other women’s brands such as Splendid and James Perse began offering pricey T’s and tanks, too.

For guys, premium T’s went mainstream when Ever launched its line of luxury cotton basics. T-shirts fetch anywhere from $70 to $150 a pop, and “hoodies” or hooded sweatshirts can cost up to $400. Now sold at Barneys New York, Fred Segal and specialty boutiques, Ever has loyal fan base among the fashion-conscious, including Brad Pitt and Sienna Miller.

Jason Bleick, creative director of Ever, said several factors contribute to the high cost of his line: He uses only the best fabrics imported from Italy and Japan, and the shirts go through a special laundering treatment to “age” them. Fabric patch details, hand-stitching and embroidery also add to the cost.

“It’s all in how it ages,” said Bleick, who has since moved his company to Los Angeles. “Our T-shirt will age better than any other T-shirt you own. In three to five years, it will still be your favorite shirt.”

Men’s premium T’s come in a wider selection of brands and styles. Monarchy T’s with elaborate hand-stitching and graphic prints sell for $80, while Chip & Pepper’s offerings look more like your beat-up college T-shirt for, oh, $60 to $70. Then there’s Trunk LTD, which sells rock ‘n’ roll band inspired T’s for $70 to $170 that, yes, feel like a soft and buttery million bucks. But do they really look like a hundred? Not really.