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Exhibit 23
Consent of Independent Registered Public Accounting Firm
We consent to the incorporation by reference in the Registration Statement and in the related prospectus(Form S-3, RegistrationNo. 333-68875) of American Eagle Outfitters, Inc. and in the Registration Statements(Forms S-8) of American Eagle Outfitters, Inc. as follows:
• | 1999 Stock Incentive Plan (Registration Nos.333-34748 and333-75188), | |
• | Employee Stock Purchase Plan (RegistrationNo. 333-3278), | |
• | 1994 Restricted Stock Plan (RegistrationNo. 33-79358), | |
• | 1994 Stock Option Plan (Registration Nos.333-44759,33-79358, and333-12661), | |
• | Stock Fund of American Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (RegistrationNo. 33-84796), and | |
• | 2005 Stock Award and Incentive Plan (RegistrationNo. 333-126278) |
of our reports dated March 26, 2008, with respect to the consolidated financial statements of American Eagle Outfitters, Inc., and the effectiveness of internal control over financial reporting of American Eagle Outfitters, Inc., included in the Annual Report(Form 10-K) for this fiscal year ended February 2, 2008.
/s/ Ernst & Young LLP
Pittsburgh, Pennsylvania
March 26, 2008