1
                                                            EXHIBIT 24

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

     Pursuant to the requirements of the Securities Act of 1933, the undersigned
officers and/or directors of Abercrombie & Fitch Co., a Delaware corporation
(the "Company"), hereby appoint Kenneth B. Gilman as attorney-in-fact with full
power of substitution and resubstitution to sign for the undersigned and in the
name of the undersigned in any and all capacities with respect to the
registration on Form S-8 of 100,000 shares of Common Stock of the Company under 
the Abercrombie & Fitch Co. 1996 Stock Plan for Non-Associate Directors (the
"Registration Statement") with the Securities and Exchange Commission ("SEC"),  
and to sign any and all amendments (including post-effective amendments)
thereto and any and all applications or other documents to be filed with the
SEC pertaining to the Registration Statement, and to grant unto the
attorney-in-fact and agent the full power and authority to do and perform each
and every act and thing required to be done, as fully to all intents and
purposes as the undersigned could do if personally present. The undersigned
hereby ratifies and confirms all that the attorney-in-fact and agent or its
substitutes may lawfully do or cause to be done by virtue hereof.

Signatures                   Title                            Date
- ----------                   -----                            -----
/s/ Leslie H. Wexner         Chairman of the Board            November 5, 1996
- -------------------------       
    Leslie H. Wexner           
                               
/s/ Michael S. Jeffries      President, Chief Executive       November 5, 1996
- -------------------------    Officer and Director   
    Michael S. Jeffries      (principal executive officer)     
                               
/s/ Seth R. Johnson          Vice President-Chief             November 5, 1996  
- -------------------------     Financial Officer   
    Seth R. Johnson          (principal financial and   
                             accounting officer)

/s/ E. Gordon Gee            Director                         November 5, 1996
- ------------------------- 
    E. Gordon Gee        

/s/ Donald B. Shackleford    Director                         November 5, 1996
- -------------------------
    Donald B. Shackleford

/s/ Roger D. Blackwell       Director                         November 5, 1996
- -------------------------
    Roger D. Blackwell