NEW YORK — A California-based clothing manufacturer is suing Jessica Simpson for $100 million, claiming she breached their contract by failing to support lines of apparel she developed with the company.

Tarrant Apparel Group (TAG) of Los Angeles says in court papers that an agreement it signed in December 2004 with Jessica Simpson Brand Management LLC lets it use Simpson's name to make, sell, market and distribute women's sportswear.

TAG's court papers say that same three-year agreement, which has a two-year renewal option, requires that "Ms. Simpson shall be actively involved in promoting (TAG's) products, whether requested or not" by the company.

The singer also must "publicly wear/display or use the products, particularly at events, shows and appearances," say papers filed last week in Manhattan's state Supreme Court. The clothing brands are Jessica Simpson, Princy, and JS by Jessica. A fourth brand, scheduled for market in January 2007 is Sweet Kisses.

TAG says it has already paid Simpson $2.2 million with another $1.6 million guaranteed as a sales royalty for 2004 and 2005 and an additional $4.4 million guaranteed for the remainder of the contract.

The company accuses Simpson of breaching the multimillion-dollar deal by failing to wear or be photographed in the duds and has even named another brand of blue jeans as her favorites.

Simpson's lawyer, Jed Ferdinand, said: "She denies it. It's absolutely untrue. That's what the evidence will show, and she will vigorously fight the lawsuit."

Ferdinand and TAG's lawyer, Jack Gordon, said the parties had tried to resolve the dispute but negotiations failed.

"We are saddened that relations deteriorated to the point where litigation became necessary," Gordon said. "The fact is that celebrity branded apparel requires the support of the celebrity."

Simpson, 25, and her husband, singer Nick Lachey, 32, announced their separation on Nov. 23, saying they had decided to part ways after three years of marriage -- and months of rumors, denials and salacious magazine covers.

Simpson's 2004 album, "In This Skin," went platinum, and she released a Christmas album last year.

$100 million? They must be off their rocker.

Plus, talk about controlling sounding contract, they make it sound like she has to wear the stuff as much as possible. But of course, if it was agreed to she should at least have worn it some of the time or did some official promotional work for them instead (even though the quotes sound like they wanted both and a fair bit). I'm sorry though, but why would she wear sportswear to 'events, shows and appearances', unless she likes that or something?

They probably would have given her free clothing so she probably should have worn some when working out outside or going out casually since she'd be snapped by photographers. Also, why would her fave jeans be a concern, jeans aren't sportswear, unless all of the brands she signed up for are apart of the lawsuit and in which case she would do well to remember her sponsors .

Does she even HAVE that money?

That girl has been going through hell.

I doubt she has a net worth of nearly half of $100 mil.

She deserves to be sued,if she didn't hold up her end of the bargain.I don't care who she is,or what she is going through.Business is business.Oh,I am also so sorry of hearing how bad people feel for her.She decieded to file for divorce and she decieded to be with other people while she was married.I'm just glad Nick was able to get out of that relationship as soon as he did.Christian,MY ASS

LOL do you even know half the things you're talking about?

Anyways, as for the 'she deserves to be sued' part, that's wrong because the deal was that they paid 10 million dollars to use her name "Jessica Simpson" and they were going to design the clothes for her and she would just give yes's and no's. According to 'Fabolous Life of Young Hot Hollywood'. This case wont go anywhere.