Exhibit 99.2

Abercrombie & Fitch Co.
Non-GAAP Reconciliation
(Unaudited)
Thirteen Weeks Ended October 29, 2005 and Thirteen Weeks Ended October 30, 2004
(in thousands except per share data)

	ACTUAL						ACTUAL
	2005			% of Sales			2004			% of Sales
Marketing, General and Administrative Expense, as reported		97,644			13.9	%		86,273			16.6	%
Non-Recurring Charge		(13,462	)		-1.9	%		(32,900	)		-6.3	%
Non-GAAP Marketing, General and Administrative Expense		84,182			11.9	%		53,373			10.2	%
Operating Income, as reported		115,874			16.4	%		61,978			11.9	%
Non-Recurring Charge		13,462			1.9	%		32,900			6.3	%
Non-GAAP Operating Income		129,336			18.3	%		94,878			18.2	%
Net Income, as reported		71,600			10.2	%		39,911			7.7	%
Non-Recurring Charge (tax effected at 39% and 37%, respectively)		8,212			1.2	%		20,661			4.0	%
Non-GAAP Net Income		79,812			11.3	%		60,572			11.6	%
Net Income Per Share:
Fully-Diluted, as reported	$	0.79					$	0.42
Non-Recurring Charge	$	0.09					$	0.22
Non-GAAP Fully-Diluted	$	0.88					$	0.64