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)

August 8, 2007

AMERICAN EAGLE OUTFITTERS, INC.

(Exact name of registrant as specified in its charter)

Delaware	1-33338	13-2721761
(State of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

77 Hot Metal Street Pittsburgh, Pennsylvania	15203-2329
(Address of principal executive offices)	(Zip Code)

(412) 432-3300

(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 August 8, 2007, the Company issued a press release announcing, among other things, the Company's July 2007 sales.  A copy of the press release is attached hereto as Exhibit 99.1. The Company's Management issued a recorded sales commentary on August 8, 2007 to review the Company's sales results for the month ended August 4, 2007. Additionally, Management reiterated its second quarter 2007 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 August 8, 2007 announcing July sales
99.2*	July sales commentary transcript dated August 8, 2007
* 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: August 9, 2007	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 August 8, 2007 announcing July sales
99.2*	July sales commentary transcript dated August 8, 2007
* 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

American Eagle Outfitters Reports July Sales of $233.9 Million
Same Store Sales Decrease 6%

Reiterates Second Quarter EPS Guidance

PITTSBURGH, PA - August 8, 2007 -  American Eagle Outfitters, Inc. (NYSE:AEO) today announced that total sales for the four weeks ended August 4, 2007 were $233.9 million, an increase of 19% compared to $197.4 million for the four weeks ended July 29, 2006. Due to the 53rd week in fiscal 2006, July 2007 comps are compared to the four week period ended August 5, 2006. On this basis, comparable store sales decreased 6%, compared to a 7% increase for the same period last year.

July's comp store sales performance reflected an anticipated decline in store traffic. This was largely due to later back-to-school starts across the country, as well as Florida and Texas moving tax free events from July to fiscal August. The company notes that customers are responding well to the back-to-school collection.

Total sales for the second quarter ended August 4, 2007 increased 17% to $703.2 million, compared to $602.3 million for the quarter ended July 29, 2006. Comparable store sales increased 2% for the quarter, compared to the same 13 week period last year.

Total sales for the year-to-date 26 week period ended August 4, 2007 increased 17% to $1.316 billion, compared to $1.125 billion for the 26 week period ended July 29, 2006. Comparable store sales increased 4% for the year-to-date period.

The company is reiterating its second quarter earnings guidance of $0.35 to $0.36 per share, compared to $0.31 per share last year.

To access the company's recorded monthly sales commentary, please call 800-642-1687, conference code 3282124#.

The company will report second quarter earnings on Tuesday, August 21st. 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.

About American Eagle Outfitters

American Eagle Outfitters, Inc. (NYSE:AEO) is a leading retailer that operates under the American Eagle Outfitters and MARTIN + OSA brands.

American Eagle Outfitters 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 currently operates 845 stores in 50 states, the District of Columbia and Puerto Rico, and 74 AE stores in Canada. American Eagle also operates ae.com, which offers additional sizes and styles of favorite AE merchandise and ships around the world. The American Eagle brand also includes a new collection of dormwear and intimates, "aerie by American Eagle." aerie is 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 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 nine stores. 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 earnings expectations may not be achieved, and the 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 wil l not be realized.

CONTACT:       

American Eagle Outfitters, Inc.

Judy Meehan, 412-432-3300

OR

Financial Media Contact

Berns Communications Group

Stacy Berns or Melissa Jaffin, 212-994-4660

EX-99

EXHIBIT 99.2

American Eagle Outfitters, Inc.
July 2007
Recorded Sales Commentary Transcript dated August 8, 2007

Good afternoon. You have reached the American Eagle Outfitters July 2007 Sales Commentary. This is Judy Meehan, Vice President 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.

Total sales for the four weeks ended August 4^th increased 19% to $233.9 million, compared to the four weeks ended July 29, 2006.  Due to the 53^rd week last year, July comps are compared to the four weeks ended August 5, 2006.  On this basis, comparable store sales declined 6%, following a 7% comp increase for the same period last year.

July's comp store sales performance reflected an anticipated decline in store traffic.  This was largely due to later back-to-school starts across the country, which to some degree affected every region in the U.S.  The most significant impact of this shift was experienced in the Southeast and Southwest.  In these regions, Florida and Texas also moved tax free events from July to August, shifting meaningful sales dollars into August.

Consistent with the decline in traffic, men's comparable store sales were in the negative mid-single digits, while women's experienced a negative high-single digit comp.  The best performing men's categories included shorts, woven shirts, underwear and dorm-wear.  And in women's shorts, women's tank tops, sweaters, dresses and aerie were the strongest.

The decline in traffic led to a mid-single digit decrease in the number of transactions per store.  Our average transaction value increased in the low-single digits, driven by a slight increase in both units per transaction and the average unit retail price.

Weekly comps were as follows:

• Week one of negative low-single digits, compared to positive mid-single digits last year;
• Week two of negative mid-single digits compared to positive high-single digits;
• Week three of negative high-single digits, compared to a slight increase; and
• Week four of negative high-single digits, compared to positive low-double digits last year.

July comps by geographic region were as follows:

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

Sales at ae.com increased 39% in July, driven by increased traffic and a higher average transaction value.   We are receiving strong customer feedback on our new site enhancements and re-design.

Customers are responding well to our back-to-school collection, which, we believe, is strong and on-trend.  We are also getting great early response to our new original series, "It's a Mall-World," now airing on MTV and on ae.com, which uniquely highlights AE's back-to-school and fall collections.

We are reiterating our second quarter earnings expectation of $0.35 to $0.36 per share, compared to $0.31 last year.

We will report second quarter earnings on Tuesday, August 21^st. 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.