EXHIBIT 32

                           SECTION 1350 CERTIFICATION*

      In connection with the Quarterly Report of Abercrombie & Fitch Co. (the
"Corporation") on Form 10-Q/A for the quarterly period ended May 1, 2004, as
filed with the Securities and Exchange Commission on the date hereof (the
"Report"), the undersigned Michael S. Jeffries, Chairman and Chief Executive
Officer of the Corporation, and Susan J. Riley, Senior Vice President - Chief
Financial Officer of the Corporation, certify, pursuant to Section 1350 of
Chapter 63 of Title 18 of the United States Code, as adopted pursuant to Section
906 of the Sarbanes-Oxley Act of 2002, that, to the best of their knowledge:

      (1)   The Report fully complies with the requirements of Section 13(a) of
            the Securities Exchange Act of 1934; and

      (2)   The information contained in the Report fairly presents, in all
            material respects, the financial condition and results of operations
            of the Corporation.

/s/ Michael S. Jeffries                  /s/ Susan J. Riley
- ------------------------------------     ---------------------------------------
Michael S. Jeffries                      Susan J. Riley
Chairman and Chief Executive Officer     Senior Vice President - Chief Financial
                                         Officer

Dated:  April 11, 2005                   Dated: April 11, 2005

*     This certification is being furnished as required by Rule 13a-14(b) under
      the Securities Exchange Act of 1934, as amended (the "Exchange Act"), and
      Section 1350 of Chapter 63 of Title 18 of the United States Code, and
      shall not be deemed "filed" for purposes of Section 18 of the Exchange Act
      or otherwise subject to the liability of that Section. This certification
      shall not be deemed to be incorporated by reference into any filing under
      the Securities Act of 1933 or the Exchange Act, except as otherwise stated
      in such filing.