Exhibit 18




June 11, 1998


AnnTaylor Stores Corporation
142 West 57th Street
New York, NY  10019


At  your  request, we have read the description included  in
your  Quarterly  Report on Form 10-Q to the  Securities  and
Exchange  Commission for the quarter ended May 2,  1998,  of
the facts relating to the Company's change in its method  of
inventory  valuation from the retail method to  the  average
cost  method.  We believe, on the basis of the facts so  set
forth  and  other information furnished to us by appropriate
officials  of  the  Company,  that  the  accounting   change
described  in your Form 10-Q is to an alternative accounting
principle that is preferable under the circumstances.

We have not audited any consolidated financial statements of
AnnTaylor    Stores   Corporation   and   its   consolidated
subsidiaries as of any date or for any period subsequent  to
January 31, 1998.  Therefore, we are unable to express,  and
we  do not express, an opinion on the facts set forth in the
above  mentioned  Form  10-Q,  on  the  related  information
furnished  to  us  by officials of the Company,  or  on  the
financial position, results of operations, or cash flows  of
AnnTaylor    Stores   Corporation   and   its   consolidated
subsidiaries as of any date or for any period subsequent  to
January 31, 1998.


Yours truly,



DELOITTE & TOUCHE LLP
New York, New York