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Exhibit 23

Acknowledgment of Ernst & Young LLP


The Board of Directors and Stockholders
American Eagle Outfitters, Inc. and subsidiaries

     We are aware of the incorporation by reference in the Registration
Statements (Forms S-8) of American Eagle Outfitters, Inc. and subsidiaries
pertaining to the American Eagle Outfitters, Inc. 1994 Stock Option Plan, the
Stock Fund of the American Eagle Outfitters, Inc. Profit Sharing and 401(k)
Plan, the American Eagle Outfitters, Inc. Employee Stock Purchase Plan, and the
American Eagle Outfitters, Inc. 1994 Restricted Stock Plan of our report dated
November 19, 1997 relating to the unaudited consolidated interim financial
statements of American Eagle Outfitters, Inc. and subsidiaries which are
included in its Form 10-Q for the quarter ended November 1, 1997.

Pursuant to Rule 436 (c) of the Securities Act of 1933, our reports are not a
part of the registration statement prepared or certified by accountants within
the meaning of Section 7 or 11 of the Securities Act of 1933.



Pittsburgh, Pennsylvania
December 9, 1997