Theca cells are specialized cells found in the ovaries that play a crucial role in the development of ovarian follicles. They are located in the outer layer of the follicle and are responsible for producing androgens, which are hormones that can be converted into estrogen by granulosa cells. This process is essential for the regulation of the menstrual cycle and overall reproductive health. In addition to hormone production, theca cells also provide structural support to the developing follicles. They respond to signals from luteinizing hormone (LH) to increase androgen production, which is vital for the maturation of eggs and the preparation of the uterus for potential pregnancy.