EXHIBIT 23
                                                                     ---------- 
             [LETTERHEAD OF COOPERS & LYBRAND L.L.P. APPEARS HERE]  
                                                                    



                       CONSENT OF INDEPENDENT ACCOUNTANTS



We consent to the incorporation by reference in the registration statement of
Abercrombie & Fitch Co. on Form S-8, Registration Nos. 333-15941, 333-15943 and
333-15945 of our report dated February 24, 1997, on our audits of the
consolidated financial statements of Abercrombie & Fitch Co. and Subsidiaries as
of February 1, 1997, and February 3, 1996, and for the fiscal years ended
February 1, 1997, February 3, 1996, and January 28, 1995, which report is
included in this Annual Report on Form 10-K.


                                                /s/ Coopers & Lybrand L.L.P.

                                                COOPERS & LYBRAND L.L.P.



Columbus, Ohio
April 25, 1997