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Exhibit 15

Acknowledgment of Ernst & Young LLP


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

We are aware of the incorporation by reference in the Registration Statements
(Forms S-8) pertaining to the American Eagle Outfitters, Inc. Employee Stock
Purchase Plan (Registration No. 333-3278), the American Eagle Outfitters, Inc.
1994 Restricted Stock Plan (Registration No. 33-79350), the American Eagle
Outfitters, Inc. 1994 Stock Option Plan (Registration Nos. 333-44759, 33-79358,
and 333-12661), and the American Eagle Outfitters, Inc. Stock Fund of American
Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (Registration No.
33-84796), and the American Eagle Outfitters, Inc. Registration Statement (Form
S-3) (Registration No. 333-68875) of our report dated May 18, 1999 relating to
the unaudited consolidated interim financial statements of American Eagle
Outfitters, Inc. which is included in its Form 10-Q for the quarter ended May 1,
1999.

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
June 5, 1999


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