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)

July 6, 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 July 6, 2006, the Company issued a press release announcing, among other things, the Company's June 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 July 6, 2006 to review the Company's sales results for the month ended July 1, 2006. Additionally, Management raised its second quarter 2006 earnings guidance 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 July 6, 2006 announcing June sales
99.2*	June Sales Commentary Transcript dated July 6, 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: July 7, 2006	By:	/s/ Neil Bulman, Jr.
		Neil Bulman, Jr.
		Vice President - General Counsel and Secretary

EXHIBIT INDEX

Exhibit Number	Description
99.1*	Press Release dated July 6, 2006 announcing June sales
99.2*	June Sales Commentary Transcript dated July 6, 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 June Sales of $235.4 Million on a Same Store Sales Increase of 11%

Raises Second Quarter EPS Guidance

Warrendale, PA, July 6, 2006 -- American Eagle Outfitters, Inc. (NASDAQ: AEOS) today announced that total sales for the month ended July 1, 2006 increased 19% to $235.4 million, compared to $198.4 million for the month ended July 2, 2005. Comparable store sales increased 11% for the month. June sales reflected continued brand strength and a relevant, on-trend summer assortment. Building powerful key item businesses, including summer knit tops and shorts, contributed to positive results.

Total sales for the year-to-date twenty-two week period ended July 1, 2006 increased 16% to $926.6 million, compared to $796.5 million for the twenty-two week period ended July 2, 2005. Comparable store sales increased 10% for the year-to-date period.

Based on strong quarter-to-date performance, the company is raising its second quarter earnings guidance to $0.41 to $0.43 per share, compared to $0.37 per share last year. The company's previous second quarter earnings guidance was $0.39 to $0.41 per share. Second quarter guidance includes stock option expense of approximately $0.01 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 return to its regular reporting schedule with its July sales announcement on Wednesday, August 2^nd after the market close.

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 808 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 second 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 the company's second quarter sales, markdowns and/or earnings expectations may not be achieved and those other risks described in the Risk Factor Section of the company's Form 10-K and Form 10-Q 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 st atements 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.
June 2006
Recorded Sales Commentary Transcript dated July 6, 2006

Good morning. Welcome to the American Eagle Outfitters June 2006 Sales Commentary. This is Judy Meehan, Senior Director of Investor Relations. 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.

June sales exceeded our expectations, reflecting continued brand strength and a relevant, on-trend summer assortment. Through our Destination AE strategy, we successfully expanded key categories such as summer knit tops and shorts. Our strong comp increases so far this year, and notably in June, followed exceptional increases last year.

Total sales of $235.4 million increased 19% compared to $198.4 million last year. We delivered a comparable store sales increase of 11%, following a 28% comp increase in June of last year.

Both men's and women's contributed to the strong results in June, with men's producing a positive low-teen comp and women's increasing in the high single-digits. The best performing categories included men's and women's shorts, knit tops, jeans and intimates.

Ae.com continued to demonstrate strength, with June sales increasing 56% compared to last year.

June sales reflected positive store traffic, resulting in a high-single digit increase in transactions per store. We achieved these results even with an intentional reduction in promotional marketing programs, such as in-store money cards and direct mail coupons. Our average unit retail price and units per transaction increased in the low single digits, and our average transaction value increased in the mid single digits.

Our positive comp performance by week compared to comp increases last year as follows:

• Week one of mid-teens, compared to high-twenties;
• Week two of mid single-digits, compared to low-thirties;
• Week three of mid single-digits, compared to mid-twenties;
• Week four of high teens, compared to high-twenties; and
• Week five of low double-digits, compared to high-twenties last year.

All geographic regions comped positively in June as follows:

• The Northeast in the mid-teens;
• The Southwest and Mid-West regions in the low double-digits;
• The Southeast, Mid-Atlantic and West in the high single-digits; and
• Canada increased in the high-teens.

We are looking forward to our July 11^th Back-to-School floor-set. Evolving new trends and silhouettes are featured within a wear-now assortment inspired by our Endless Summer design theme. We will build upon our leading market share position in jeans with updated styles and a breadth of new washes. Additionally, we will offer on-trend styles of non-denim bottoms, Ts, knit tops and accessories for the AE customer.

Based on strong quarter-to-date performance, we are raising our second quarter earnings expectation to $0.41 to $0.43 per share, compared to $0.37 last year. Our previous guidance was $0.39 to $0.41 per share. The second quarter guidance includes approximately $0.01 of stock option expense, which was not reflected last year.

We will announce July sales on Wednesday, August 2^nd, after the market close. Thank you for your continued interest in American Eagle Outfitters.