EXHIBIT 24
                                                                      ----------



                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman and Michael S.
Jeffries, and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.


       EXECUTED as of the 24th day of January, 1997.



                                /s/ LESLIE H. WEXNER
                                --------------------
                                Leslie H. Wexner

 
                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman and Michael S.
Jeffries, and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.

       EXECUTED as of the 24th day of January, 1997.



                                /s/ KENNETH B. GILMAN
                                ---------------------
                                Kenneth B. Gilman

 
                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman and Michael S. 
Jeffries and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.


       EXECUTED as of the 24th day of January, 1997.



                                /s/ MICHAEL S. JEFFRIES
                                -----------------------
                                Michael S. Jeffries

 
                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman and Michael S.
Jeffries, and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.


       EXECUTED as of the 24th day of January, 1997.



                                /s/ ROGER D. BLACKWELL
                                ----------------------
                                Roger D. Blackwell

 
                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman and Michael S.
Jeffries and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.


       EXECUTED as of the 24th day of January, 1997.



                                /s/ E. GORDON GEE
                                -----------------
                                E. Gordon Gee

 
                               POWER OF ATTORNEY
                           OFFICERS AND DIRECTORS OF
                            ABERCROMBIE & FITCH CO.



     The undersigned officer and/or director of Abercrombie & Fitch Co., a
Delaware corporation, which anticipates filing an Annual Report on Form 10-K for
its 1996 fiscal year under the provisions of the Securities Exchange Act of 1934
with the Securities and Exchange Commission, Washington, D.C., hereby
constitutes and appoints Leslie H. Wexner, Kenneth B. Gilman, and Michael S.
Jeffries and each of them, with full powers of substitution and resubstitution,
as attorney to sign for the undersigned in any and all capacities such Annual
Report on Form 10-K and any and all amendments thereto, and any and all
applications or other documents to be filed with the Securities and Exchange
Commission pertaining to such Annual Report on Form 10-K with full power and
authority to do and perform any and all acts and things whatsoever required and
necessary to be done in the premises, as fully to all intents and purposes as
the undersigned could do if personally present. The undersigned hereby ratifies
and confirms all that said attorney-in-fact and agent or his substitute or
substitutes may lawfully do or cause to be done by virtue hereof.


       EXECUTED as of the 24th day of January, 1997.



                                /s/ DONALD B. SHACKELFORD
                                -------------------------
                                Donald B. Shackelford