EXHIBIT 23.1



                      CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the inclusion in this registration statement on Form S-1
of our reports dated July 11, 1996, on our audits of the balance sheet of
Abercrombie & Fitch Co. as of July 11, 1996 and the consolidated financial
statements of The Abercrombie & Fitch Business as of January 28, 1995 and
February 3, 1996, and for each of the three years in the period ended
February 3, 1996.  We also consent to the reference to our firm under the
caption "Experts."

                                             /s/ COOPERS & LYBRAND LLP