There is one item of clothing that is beneath everything this fashion season: leggings.

They are everywhere. Sequined, shiny, studded, denim, leather and plain old black. You can easily spend more on a pair of leggings than on your best designer jeans. They are meant to be layered, under the big shirt, the tunic top, with the boyfriend jacket.

On line at Vince (www.vince.com) you’ll find leggings made from ponte—a popular stretchy knit fabric, for $225. Soon, you’ll be able to find them at the new Vince store –first of its kind in En Jay, in the Mall at Short Hills.

American Apparel (www.americanapparel.net) is helping to put shiny leggings on your more reasonably priced fashion radar, with the $46 pair. The chain’s fifth store in the state opens soon in the Cherry Hill Mall.

We asked Midland Park fashionista advisor Kristin Dahl (www.kristin-dahl.com) for her take on these sixties styles that never seem to quite go away.

“A big look for this fall is wearing a long top with a fitted motorcycle jacket or fitted blazer over it,” Dahl wrote. “Another trend is wearing plaid tops with solid leggings and booties.”

But who should wear these skin tight pants that show every lump, bump and VPL (visible panty line)—and do they require an under layer of footless Spanx?

“Many women above age 30 think it’s a trend for teens however, worn with appropriate length tops and ballerina flats or booties it can be a sophisticated look for fashionistas of all ages,” Dahl concluded.

Looks like you’ll be stretching your fashion dollars for smartly attired legs; just make sure you’ve got the right top to cover what lies beneath.

Tags: American Apparel, Leggings, NJ Shopping, short hills mall, Vince