EXHIBIT 21
                                                                      ----------

                         SUBSIDIARIES OF THE REGISTRANT

                                                        Jurisdiction    
         Subsidiaries (a)                               of Incorporation
         ------------                                   ---------------- 


Abercrombie & Fitch Service Corporation (b)             Delaware
Abercrombie & Fitch Stores, Inc. (b)                    Delaware


(a)   The names of certain subsidiaries are omitted since such unnamed
      subsidiaries, considered in the aggregate as a single subsidiary, would
      not constitute a significant subsidiary as of February 1, 1997.

(b)   Wholly-owned subsidiary of Abercrombie & Fitch Holding Corporation, a
      Delaware corporation and a wholly-owned subsidiary of the registrant.