Theca cells are specialized cells found in the ovaries, specifically in the ovarian follicles. They play a crucial role in the development of eggs by producing hormones, particularly androgens, which are precursors to estrogen. Theca cells work closely with another type of ovarian cell called granulosa cells to support the growth and maturation of oocytes. These cells are located in the outer layer of the follicle and respond to signals from luteinizing hormone (LH) to stimulate hormone production. The androgens produced by theca cells are converted into estrogens by granulosa cells, which is essential for regulating the menstrual cycle and supporting reproductive health.