8-K

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934

Date of Report

(Date of earliest event reported)

May 3, 2006

AMERICAN EAGLE OUTFITTERS, INC.

(Exact name of registrant as specified in its charter)

Delaware	0-23760	13-2721761
(State of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

150 Thorn Hill Drive Warrendale, Pennsylvania	15086-7528
(Address of principal executive offices)	(Zip Code)

(724) 776-4857

(Registrant's telephone number, including area code)

N/A

(Former name or former address, if changed since last report)

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

[   ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

[   ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

[   ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

[   ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

ITEM 7.01.	Regulation FD Disclosure
	The information in this Item 7.01 of Form 8-K, including the accompanying exhibits, shall not be deemed to be "filed" for the purposes of Section 18 of the Securities and Exchange Act of 1934 (the "Exchange Act"), or otherwise subject to the liability of such section, nor shall such information be deemed incorporated by reference in any filing under the Securities Act of 1933 or the Exchange Act, regardless of the general incorporation language of such filing, except as shall be expressly set forth by specific reference in such filing. On May 3, 2006, the Company issued a press release announcing, among other things, the Company's April 2006 sales.  A copy of the press release is attached hereto as Exhibit 99.1. The Company's Management issued a recorded sales commentary on May 3, 2006 to review the Company's sales results for the month ended April 29, 2006. Additionally, Management raised its first quarter 2006 earnings expectation in the commentary.  A copy of the sales commentary transcript is attached hereto as Exhibit 99.2.
ITEM 9.01.	Financial Statements and Exhibits
(c) Exhibits
Exhibit No.	Description
99.1*	Press Release dated May 3, 2006 announcing April sales
99.2*	April Sales Commentary Transcript dated May 3, 2006
* Such Exhibit is being "furnished" (not filed) pursuant to Item 7.01 of the Current Report on Form 8-K.

SIGNATURE

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

	AMERICAN EAGLE OUTFITTERS, INC.
	(Registrant)
Date: May 4, 2006	By:	/s/ Dale E. Clifton
		Dale E. Clifton
		Senior Vice President and Chief Accounting Officer

EXHIBIT INDEX

Exhibit Number	Description
99.1*	Press Release dated May 3, 2006 announcing April sales
99.2*	April Sales Commentary Transcript dated May 3, 2006
* Such Exhibit is being "furnished" (not filed) pursuant to Item 7.01 of the Current Report on Form 8-K.

EX-99

EXHIBIT 99.1

NEWS RELEASE

AMERICAN EAGLE

OUTFITTERS

Reports April Sales of $179.2 Million on a Same Store Sales Increase of 19%

Raises First Quarter EPS Guidance

Warrendale, PA, May 3, 2006 -- American Eagle Outfitters, Inc. (NASDAQ: AEOS) today announced that total sales for the month ended April 29, 2006 increased 25% to $179.2 million, compared to $143.4 million for the month ended April 30, 2005. Comparable store sales increased 19% for the month. April sales reflect a positive customer response to the Spring and Summer assortments. In addition to strong merchandise, the company benefited from a favorable calendar, particularly Easter spring breaks, which occurred in March last year.

Total sales for the first quarter of 2006 increased 14% to $522.4 million, compared to $456.5 million for the first quarter of 2005. Comparable store sales increased 9% for the quarter.

Based on April sales performance, the company is raising its first quarter earnings guidance to $0.40 to $0.41 per share, compared to $0.35 per share last year. The company's previous first quarter earnings guidance was $0.36 to $0.38 per share. First quarter guidance includes stock option expense of approximately $0.02 per share. For the year, stock option expense is expected to be approximately $0.04 to $0.05 per share.

To access our recorded monthly sales commentary, please call 800-642-1687, conference code 3282124#.

The company will report its first quarter earnings on Tuesday, May 16th. Management will hold a conference call at 9:00 a.m. eastern time that morning. To listen to the call, please dial 877-601-0864, or go to our web-site, www.ae.com.

American Eagle Outfitters (NASDAQ: AEOS) is a leading retailer that designs, markets and sells its own brand of laidback, current clothing targeting 15 to 25 year-olds, providing high-quality merchandise at affordable prices. AE's original collection includes standards like jeans and graphic Ts as well as essentials like accessories, outerwear, footwear, basics and swimwear. American Eagle Outfitters currently operates 805 stores in 50 states, the District of Columbia and Puerto Rico, and 71 AE stores in Canada. AE also operates ae.com, which offers additional sizes and styles of favorite AE merchandise and ships around the world. The company plans to open MARTIN + OSA, a new sportswear concept targeting 25 to 40 year-old women and men, in the fall of 2006. For additional information and updates, visit www.martinandosa.com.

"Safe Harbor" Statement under the Private Securities Litigation Reform Act of 1995: This release contains forward-looking statements, which represent our expectations or beliefs concerning future events, specifically regarding first quarter earnings. All forward-looking statements made by the Company involve material risks and uncertainties and are subject to change based on factors beyond the Company's control. Such factors include, but are not limited to the risk that upon our financial audit first quarter forecasts may not be achieved and those other risks described in the Risk Factor Section of the Company's Form 10-K for the year ended January 28, 2006 filed with the Securities and Exchange Commission. Accordingly, the Company's future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. The Company does not undertake to publicly update or revise its forward-looking statements even if future changes make it clear that projected results expressed or implied will not be realized.

CONTACT:       

American Eagle Outfitters, Inc.

Judy Meehan, 724-776-4857

OR

Financial Media Contact

Berns Communications Group

Stacy Berns or Melissa Jaffin, 212-994-4660

EX-99

EXHIBIT 99.2

American Eagle Outfitters, Inc.
April 2006
Recorded Sales Commentary Transcript dated May 3, 2006

Good afternoon and welcome to the American Eagle Outfitters April 2006 Sales Commentary. I am Joan Hilson, Executive Vice President, Chief Financial Officer for the American Eagle Brand. During this call, I will make certain forward-looking statements based on our current expectations. Actual results may be materially different based on risk factors included in our quarterly and annual reports filed with the SEC.

We are extremely pleased with our April sales performance, which exceeded our expectations. Total sales of $179.2 million increased 25% compared to $143.4 million last year. We achieved a comparable store sales increase of 19%, on top of a 20% comp in April of last year.

Sales results were driven by a positive customer response to our spring and summer assortments, which featured on-trend silhouettes and strong key items, within a compelling value and quality offering. In addition, we benefited from a favorable calendar, including Easter spring breaks, which occurred in March last year.

Both men's and women's achieved outstanding results in April, with men's achieving a positive mid-twenty comp and women's increasing in the mid-teens. Comps were quite strong across several key categories such as knit tops, including graphic tee's, men's polo's and women's tank tops; shorts, jeans and intimates.

All sales metrics were positive in April. Our average unit retail price increased in the mid-single digits, reflecting success with our tiered assortment strategy, which delivers incremental price points while maintaining our important value offering. Units per transaction increased in the low single-digits and average transaction value increased in the high- single digits. Store traffic was positive and the number of transactions per store increased in the low double-digits compared to last year.

Ae.com continued to show strong results, achieving a 33% increase in sales during April.

Comps by week compared to last year were as follows:

• Week one of positive mid-teen, compared to negative mid single-digit;
• Week two increased in the low-sixties, compared to an increase in the mid-thirties;
• Week three declined slightly compared to positive mid-thirty last year, due to the timing of Easter Sunday;
• Week four increased in the high-single digits, compared to an increase in the low-twenties.

All geographic regions comped positively in April as follows:

• The Southwest in the low-thirties;
• The Southeast in the mid-twenties;
• The Mid-West and Northeast were in the high-teens;
• The Mid-Atlantic region was in the mid-teens; and
• The West and Canada increased in the low double-digits.

Our next floor-set update, Summer Two, arrives in stores on May 23rd.

Based on April sales performance, we are raising our first quarter earnings guidance to $0.40 to $0.41 per share, compared to $0.35 last year. The first quarter guidance includes stock option expense of approximately $0.02 per share, which was not reflected last year.

We will report our first quarter earnings on Tuesday, May 16th. Management will hold a conference call at 9:00 a.m. eastern time that morning. To listen to the call, please dial 877-601-0864, or go to our web-site, ae.com.

Thank you for your continued interest in American Eagle Outfitters.