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                                                             Exhibit 23.1

                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this Registration Statement on
Form S-8, relating to the Abercrombie & Fitch 1996 Stock Option and Performance
Incentive Plan, of our reports dated July 11, 1996, on our audits of the
balance sheet of the Abercrombie & Fitch Co. as of July 11, 1996, and the
consolidated financial statements of the Abercrombie & Fitch Businesses as of
February 3, 1996 and January 28, 1995, and for the fiscal years ended February
3, 1996, January 28, 1995 and January 29, 1994, which reports were included in
the prospectus contained in the registration statement on Form S-1 (Reg. No.
333-8231) for the Abercrombie & Fitch Co. filed on September 25, 1996.

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

Columbus, Ohio
November 7, 1996