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                                                            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 300,000 shares of Common Stock
of the Company under The Limited Stock Purchase Plan (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