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)

October 4, 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 October 4, 2006, the Company issued a press release announcing, among other things, the Company's September 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 October 4, 2006 to review the Company's sales results for the month ended September 30, 2006. Additionally, Management raised its third quarter 2006 earnings guidance in both the press release and 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 October 4, 2006 announcing September sales
99.2*	September Sales Commentary Transcript dated October 4, 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: October 5, 2006	By:	/s/ Joan Holstein Hilson
		Joan Holstein Hilson
		Executive Vice President and Chief Financial Officer, AE Brand

EXHIBIT INDEX

Exhibit Number	Description
99.1*	Press Release dated October 4, 2006 announcing September sales
99.2*	September Sales Commentary Transcript dated October 4, 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 September Sales of $233.4 Million on a Same Store Sales Increase of 19%

Raises Third Quarter EPS Guidance

Warrendale, PA, October 4, 2006 -- American Eagle Outfitters, Inc. (NASDAQ: AEOS) today announced that total sales for the month ended September 30, 2006 increased 26% to $233.4 million, compared to $184.8 million for the month ended October 1, 2005. Comparable store sales increased 19% for the month.

September sales performance was driven by a well-received fall collection, which added freshness to stores during a key back-to-school selling period. Stores featured fresh colors, on-trend silhouettes and strong key items. Additionally, in early September, the company's new intimates sub-brand, aerie by American Eagle, debuted across the chain, to a positive customer response.

Total sales for the year-to-date thirty-five week period ended September 30, 2006 increased 17% to $1.635 billion, compared to $1.395 billion for the thirty-five week period ended October 1, 2005. Comparable store sales increased 11% for the year-to-date period.

Based on better-than-expected September performance, the company is raising its third quarter earnings guidance to $0.61 to $0.63 per share, compared to $0.47 per share last year. Previous third quarter guidance was $0.56 to $0.58 per share. Third 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#.

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 822 stores in 50 states, the District of Columbia and Puerto Rico, and 72 AE stores in Canada. AE also operates ae.com, which offers additional sizes and styles of favorite AE merchandise and ships around the world. In September of this year, the company launched a new collection of dormwear and intimates. "aerie by American Eagle" is now available in American Eagle stores across the country and at aerie.com. It includes bras, undies, camis, hoodies, robes, boxers, sweats and leggings for the AE girl. Designed to be sweetly sexy, comfortable and cozy, aerie offers AE customers a new way to express their personal style everyday, from the dormroom to the coffee shop to the classroom. The company has also introduced MARTIN + OSA, a new sportswear concept targeting 25 to 40 year-old women and men. MARTIN + OSA carries apparel, accessories and footwear, using denim and sport inspiration to design fun and sport back into sportswear. MARTIN + OSA currently operates two stores and plans to open three additional stores this year. For additional information and updates, visit 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 third 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 third 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 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.
September 2006
Recorded Sales Commentary Transcript dated October 4, 2006

Good afternoon and welcome to the American Eagle Outfitters September 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.

We are extremely pleased with September performance, again exceeding our expectations. Our fall collection was well-received and added freshness to our stores during a key selling period in late back-to-school markets. Stores featured fresh colors, on-trend silhouettes and strong key items, consistent with our Destination AE strategy of driving category growth. The timing of our fall merchandise update, which was one week earlier than last year, particularly benefited sales in the first week of the month.

Also, in early September our new intimates sub-brand, aerie by American Eagle, debuted across our chain to a very positive customer response.

Total September sales of $233.4 million increased 26% compared to $184.8 million last year. We delivered a comparable store sales increase of 19%, following a 13% comp increase in September of last year.

Men's and women's both achieved a comp in the positive high-teens. The best performing categories included men's and women's knit tops, jeans, graphic tee shirts and fleece. In addition, women's sweaters and aerie intimates generated strong comps in September.

Sales were driven by the following positive metrics: The average transaction value increased in the low double-digits, with units per transaction increasing in the mid single-digits. Our average unit retail price also increased in the mid single-digits, due to less promotional activity compared to last year. Strong store traffic and an increase in conversion rate led to a high single-digit increase in the number of transactions per store and a mid-teen increase in the number of units sold per store.

Positive comps by week compared to comp increases last year as follows:

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

All geographic regions comped positively as follows:

• The Midwest in the low-thirties;
• The Northeast in the mid-twenties;
• The Mid-Atlantic region in the high-teens;
• The Southwest in the mid-teens;
• The West in the high single-digits;
• Southeast in the mid single-digits; and
• Canada achieved a comp in the low twenties.

AE.com performed well, with sales increasing 46% compared to last year. Strong traffic, an increased conversion rate as well as a highly successful launch of aerie.com drove September sales.

Yesterday, we updated our floor-set and kicked off our new "eagle fleece event" across the chain, highlighting our fleece collection and new fall arrivals. And, we look forward to our initial holiday assortment, which will arrive in stores on October 24^th.

Last night, we launched "aerie Tuesdays on The CW", an innovative partnership designed to create awareness and excitement around our new intimates sub-brand. Real-life aerie customers are featured in 30-second, unscripted chat sessions, which are filmed in an AE store and appear during the popular Gilmore Girls and Veronica Mars shows through December 5.

Based on better than expected September performance, we are raising our third quarter earnings guidance to $0.61 to $0.63 per share, compared to $0.47 last year. Our previous third quarter guidance was $0.56 to $0.58 per share. The third quarter guidance includes approximately $0.01 of stock option expense, which was not reflected last year.

Thank you for your continued interest in American Eagle Outfitters.