Early in his career, Kevin McCormack always wore a tie to work. Then came the casual revolution, when, like millions of men, he reveled in the open- collar look, going "neck naked," as he puts it. But several months ago, he made a sudden change: He reverted back to ties, even though his new job does not require them.

"I just thought it would be fun to start wearing ties again," says Mr. McCormack, who works at Kaiser Permanente, a healthcare organization in Oakland, Calif.

After a decade of sartorial rebellion and confusion, neckties and - gasp! - even suits are staging a modest comeback. Some wearers are simply obeying more stringent corporate dress codes. Others, like McCormack, are enjoying a more polished look.

"The tie business went into the doldrums in the mid-1990s," says Gerald Andersen, executive director of the Men's Dress Furnishings Association. "Now there is definitely a dress-up trend among younger consumers."

In the early 1990s, retail sales of neckties peaked at $1.3 billion, he says. At the height of the casual revolution, sales dropped to about $750 million. This year, Mr. Andersen estimates that sales will climb to $1.1 billion. The upswing represents a combination of more ties being sold and at higher prices. Department store ties average $35, he says, while designer labels can cost $125 or more. Bow ties account for 3 to 5 percent of ties sold.

For younger men, wearing ties may be a counter- rebellion. "When your dad is running around in jeans and a T-shirt, you want to look different," Andersen says.

Even the sports world is sprucing up its sartorial image. A new NBA dress code requires players to wear business casual attire when they are involved in team or league business. The new policy mandates dress shirts and dress slacks or khakis.

"That's been a boon to our suit business," says David Levin, CEO of Casual Male Retail Group. "As younger guys see [players] dressing up more, that has an effect on fans. They'll be more comfortable wearing suits." And, of course, ties.

Andersen attributes some of men's growing fashion sophistication to television makeover shows, such as "Queer Eye for the Straight Guy" (Bravo), as well as "The Apprentice" (NBC), where "the corporate look is part of that milieu."

Ties can even spark a competitive spirit among men at work. "They see the CEO in something a little adventurous, and that opens the gate," says Michael Bragg, spokesman for Thomas Pink, a luxury retailer of ties and shirts.

Contemporary ties also give men a way to safely indulge their inner peacock. Along with conservative reds and blues, they can choose bright colors - lavender, indigo, fuchsia - and bold designs.

"For a guy, it's just about the only form of creative expression allowed to you," says Dave Platter, a marketing executive in New York.

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