Abercrombie & Fitch (ANF) 8-K Results of Operations and Financial Condition

Exhibit 99.2

Abercrombie & Fitch Co.
Non-GAAP Reconciliation

Fiscal Year 2006 First Half Net Income Per Share Guidance

	Range
Net Income Per Share FY 2006 Guidance:
Fully-Diluted Range, as guided	$	1.23		$	1.28
Expected FAS 123(R) Charge	$	0.08		$	0.08
Non-GAAP Fully-Diluted, as guided	$	1.31		$	1.36
Net Income Per Share FY 2005:
Fully-Diluted, as reported	$	1.08		$	1.08
First Half FY 2006 Net Income Per Share Percentage Increase		21	%		26	%

Financial Results
(Unaudited)
Fifty-Two Weeks Ended January 28, 2006 and Fifty-Two Weeks Ended January 29, 2005
(in thousands except per share data)

	ACTUAL						ACTUAL
	2005			% of Sales			2004			% of Sales
Marketing, General and Administrative Expense, as reported		313,457			11.3	%		259,834			12.9	%
Non-Recurring Charge		(13,462	)		-0.5	%		(40,900	)		-2.0	%
Non-GAAP Marketing, General and Administrative Expense		299,995			10.8	%		218,934			10.8	%
Operating Income, as reported		542,738			19.5	%		347,635			17.2	%
Non-Recurring Charge		13,462			0.5	%		40,900			2.0	%
Non-GAAP Operating Income		556,200			20.0	%		388,535			19.2	%
Net Income, as reported		333,984			12.0	%		216,376			10.7	%
Non-Recurring Charge (tax effected at 39% and 38%, respectively)		8,212			0.3	%		25,573			1.3	%
Non-GAAP Net Income		342,196			12.3	%		241,949			12.0	%
Net Income Per Share:
Basic, as reported	$	3.83					$	2.33
Non-Recurring Charge	$	0.09					$	0.28
Non-GAAP Basic	$	3.93					$	2.61
Fully-Diluted, as reported	$	3.66					$	2.28
Non-Recurring Charge	$	0.09					$	0.27
Non-GAAP Fully-Diluted	$	3.75					$	2.54