<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from the
Consolidated Financial Statements of Abercrombie & Fitch Co. for the quarter
ended May 1, 1999 (restated to reflect the change in gift certificate accounting
described in Note 1 to the Consolidated Financial Statements) and is qualified
in its entirety by reference to such financial statements.

<MULTIPLIER> 1,000

                             
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-29-2000
<PERIOD-START>                             JAN-31-1999
<PERIOD-END>                               MAY-01-1999
<CASH>                                         134,735
<SECURITIES>                                         0
<RECEIVABLES>                                    3,792
<ALLOWANCES>                                         0
<INVENTORY>                                     59,581
<CURRENT-ASSETS>                               205,182
<PP&E>                                         157,868
<DEPRECIATION>                                  70,216
<TOTAL-ASSETS>                                 304,164
<CURRENT-LIABILITIES>                           95,752
<BONDS>                                              0
<PREFERRED-MANDATORY>                                0
<PREFERRED>                                          0
<COMMON>                                         1,033
<OTHER-SE>                                     196,040
<TOTAL-LIABILITY-AND-EQUITY>                   304,164
<SALES>                                        188,294
<TOTAL-REVENUES>                               188,294
<CGS>                                          116,390
<TOTAL-COSTS>                                  116,390
<OTHER-EXPENSES>                                48,860
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                             (1,887)
<INCOME-PRETAX>                                 24,931
<INCOME-TAX>                                     9,968
<INCOME-CONTINUING>                             14,963
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                    14,963
<EPS-BASIC>                                        .14
<EPS-DILUTED>                                      .14