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 10, 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 October 10, 2007, the Company issued a press release announcing, among other things, the Company's September 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 October 10, 2007 to review the Company's sales results for the month ended October 6, 2007. Additionally, Management lowered its third 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 October 10, 2007 announcing September sales
99.2*	September sales commentary transcript dated October 10, 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: October 11, 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 October 10, 2007 announcing September sales
99.2*	September sales commentary transcript dated October 10, 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 September Sales Of $222.8 Million
Same Store Sales Decrease 2%

Lowers Third Quarter EPS Guidance

PITTSBURGH, PA - October 10, 2007 - American Eagle Outfitters, Inc. (NYSE:AEO) today announced that total sales for the five weeks ended October 6, 2007 were $222.8 million, a decrease of 5% compared to $233.4 million for the five weeks ended September 30, 2006. Due to the 53rd week in fiscal 2006, September 2007 comps are compared to the five week period ended October 7, 2006. On this basis, comparable store sales decreased 2%, compared to an 11% increase for the same period last year.

September sales were below the company's expectations due in part to lower store traffic, particularly in regions where weather was unseasonably warm compared to last year.

Total sales for the year-to-date 35 week period ended October 6, 2007 increased 13% to $1.850 billion, compared to $1.635 billion for the 35 week period ended September 30, 2006. Comparable store sales increased 4% for the year-to-date period.

Based on September sales results, the company lowered its outlook for October, which is reflected in its revised third quarter earnings guidance of $0.44 to $0.45 per share, compared to $0.44 per share last year. Previous third quarter guidance was $0.47 to $0.48 per share.

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

The company will report October sales on Wednesday, November 7th and third quarter earnings will be announced on Tuesday, November 27th. Management will hold a conference call to discuss third quarter earnings at 9:00 a.m. Eastern Time that morning. To listen to the call, dial 1-877-601-0864 . The conference call will also be simultaneously broadcast over the Internet at 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 846 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 collection of dormwear and intimates, "aerie by American Eagle", which is available in 19 aerie stores, American Eagle stores 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.

MARTIN + OSA, a new sportswear concept targeting 25 to 40 year-old women and men, carries apparel, accessories and footwear, using denim and sport inspiration to design fun and sport back into sportswear. MARTIN + OSA currently operates 13 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 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 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 will 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.
September 2007
Recorded Sales Commentary Transcript dated October 10, 2007

Good afternoon. You have reached the American Eagle Outfitters September 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.

September total sales decreased 5% to $222.8 million for the five weeks ended October 6, compared to $233.4 million for the five weeks ended September 30, last year. Comparable stores sales declined 2% for the shifted period ended October 7, 2006. This compares to an 11% comp increase for the same period last year.

September sales were below our expectations due, in part, to lower store traffic, particularly in regions where weather was unseasonably warm compared to last year.

We continue to be pleased with our men's business, which delivered a comparable store sales increase in the mid-single digits. Guys responded well to the broader wear-now offering in September, including shorts, graphic-tee's and polo's. Our women's business experienced a mid-single digit comp decline, with cool-weather apparel and accessories below expectations, while woven shirts, shorts, cami's and tank tops achieved strong sales results.

We are pleased with the performance of our aerie brand and new stand-alone stores, and are on-track to complete approximately 37 store openings by year-end.

Regarding sales metrics, the number of transactions per store declined slightly, reflecting lower store traffic in September. The transaction value also declined slightly with a mid-single digit increase in units per transaction, offset by a mid-single digit decline in the average unit retail price. Higher markdowns and sales mix drove the decline in the average unit retail.

Weekly comps were as follows:

• Week one of negative mid-single digits, compared to positive high-teens last year;

• Week two of positive low-single digits, compared to positive low-double digits;

• Week three of slightly negative, compared to positive high-teens;

• Week four of negative low-single digits, compared to positive mid-single digits last year; and

• Week five of negative mid-single digit, compared to positive low-single digit last year.

Comps by region were as follows:

• Canada increased in the mid-single digits;

• The Southwest increased in the low-single digits;

• The West decreased slightly;

• The Midwest, Northeast and Southeast all decreased in the mid-single digits; and

• The Mid-Atlantic declined in the high-single digits.

Sales at ae.com increased 20% in September, driven by a higher average transaction value.

Our Holiday One assortment arrives in stores on October 23, followed by our Holiday Two update on November 21.

Based on September sales results, we have lowered our outlook for October, which is reflected in our revised third quarter earnings guidance of $0.44 to $0.45 per share. This compares to $0.44 per share last year. Previous third quarter guidance was $0.47 to $0.48.

We will report October sales on Wednesday, November 7 followed by third quarter earnings on Tuesday, November 27.

Thank you for your continued interest in American Eagle Outfitters.