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)

March 6, 2008

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 March 6, 2008, the Company issued a press release announcing, among other things, the Company's February 2008 sales.  A copy of the press release is attached hereto as Exhibit 99.1. The Company's Management issued a recorded sales commentary on March 6, 2008 to review the Company's sales results for the month ended March 1, 2008.  Additionally, Management raised its fourth quarter 2007 earnings guidance and provided first quarter 2008 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 March 6, 2008 announcing February sales
99.2*	February sales commentary transcript dated March 6, 2008
* 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: March 7, 2008	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 March 6, 2008 announcing February sales
99.2*	February sales commentary transcript dated March 6, 2008
* 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 February Sales of $175.1 Million

Same Store Sales Decrease 4%

Updates Fourth Quarter Guidance

Provides First Quarter Guidance

PITTSBURGH, PA--American Eagle Outfitters, Inc. (NYSE: AEO - News) today announced that total sales for the four weeks ended March 1, 2008 increased 5% to $175.1 million, compared to $166.3 million for the four weeks ended March 3, 2007. Comparable store sales were down 4% for the month, compared to a 6% increase for the same period last year.

February sales were below the company's expectations, reflecting underperformance of the women's assortment and lower traffic. The company continued to see strength in the AE men's business, as well as AEO direct.

The company expects fourth quarter earnings of $0.66 per diluted share, which is flat compared to last year. This incorporates a 36% fourth quarter tax rate. Previous fourth quarter guidance was $0.64 to $0.65. The company will report earnings results on Wednesday, March 12th before the market opens.

Based on February results, the company expects negative comparable store sales to continue in the first quarter. It also expects to have higher markdowns compared to last year. These expectations are reflected in the first quarter earnings guidance of $0.25 to $0.27 per share, which compares to $0.35 cents per share last year.

To access the company's recorded monthly sales commentary, please dial (866) 514-0390, or internationally dial (585) 267-8021.

The company will report fourth quarter earnings on Wednesday, March 12th. At 9:00 a.m. Eastern Time, the company's management team will host a conference call to review the financial results. To listen to the call, dial 1-877-407-0789 or internationally dial 1-201-689-8562 five to seven minutes prior to the scheduled start time. The conference call will also be simultaneously broadcast over the Internet at www.ae.com. Anyone unable to listen to the call can access a replay beginning March 12, 2008 at 12:00 p.m. Eastern Time through March 26, 2008. To listen to the replay, dial 1-877-660-6853, or internationally dial 1-201-612-7415, and reference account 3055 and confirmation code 266008. An audio replay of the conference call will also be available at www.ae.com.

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. The original collection includes standards like jeans and graphic Ts as well as essentials like accessories, outerwear, footwear, basics and swimwear. American Eagle currently operates 855 stores in 50 states, the District of Columbia and Puerto Rico, and 75 AE stores in Canada. American Eagle also operates ae.com, which offers additional sizes and styles of favorite AE merchandise and ships to more than forty countries around the world. The American Eagle brand also includes a Dormwear collection, aerie, which is available in 39 standalone stores, American Eagle stores and at aerie.com. The collection includes bras, undies, camis, hoodies, robes, boxers, sweats and leggings for the AE girl. Designed to be sweetly sexy, comfortable and cozy, the aerie brand offers AE customers a new way to express their personal style everyday, from the dormroom to the coffee shop to the classroom. 77E, a new multi-channel entertainment platform, features original and user-generated content on ae.com, in AE stores, on television, and on Web sites such as YouTube, MySpace and Facebook. For more information, visit www.ae.com.

MARTIN + OSA, a concept targeting 28 to 40 year-old women and men, offers refined casual clothing and accessories, designed to be valuable, irresistible, inspiring, authentic and adventurous. MARTIN + OSA currently operates 19 stores. For additional information and updates, visit www.martinandosa.com.

The company plans to open a children's apparel brand, 77kids by american eagle. The new brand will offer on-trend, high-quality clothing and accessories for kids age two to 10. 77kids will launch worldwide online at www.77kids.com during Fiscal 2008, with brick-and-mortar stores in the U.S. planned for 2009.

"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 the Company's fourth quarter earnings expectations may not be achieved, the Company's first quarter sales and 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

EX-99

Exhibit 99.2

American Eagle Outfitters, Inc.
February 2008

Good morning and welcome to the American Eagle Outfitters February 2008 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 March 1, 2008 increased 5% to $175.1 million, compared to $166.3 million for the four weeks ended March 3, 2007. Comparable store sales decreased 4%, compared to a 6% increase in the same period last year.

Overall, February sales were below our expectations, reflecting underperformance of the women's assortment and lower traffic. Yet, we continued to have strength in the AE men's business, which delivered a comparable store sales increase in the mid single-digits. Men's apparel was strong across most categories. Women's experienced a high single-digit comp decline. Accessories and bottoms continued to be the most challenging areas, while graphics, layering knits, sweaters and fleece performed well.

The number of transactions per store declined. However, the average transaction value increased in the low single-digits, driven by a higher average unit retail price. Strength in certain categories resulting in a favorable sales mix drove the higher AUR.

The second week of the month was the strongest, benefiting from increased traffic around Valentines Day. Week four was toughest with negative high single-digit comp.

By geographic region, performance in Canada was strong, posting a high single-digit comp increase in February. In the U.S., the Northeast performed better than average, with February comps down in the low single-digits. The most challenging areas continue to be the West and Southeast posting comp declines in the high single-digits.

Sales related to our direct business increased 32% in February, driven by higher traffic.

Our next merchandise update, Spring three arrives in stores on March 17^th.

We expect fourth quarter earnings to be 66 cents per share, which is flat compared to last year. This incorporates a 36% fourth quarter tax rate.  We will announce fourth quarter results next Wednesday, March 12^th before the market opens. To listen to our call, please dial 877-407-0789, or internationally dial 201-689-8562 at approximately 8:50 eastern time.

Now regarding the first quarter.  Based on February results, we expect negative comps to continue in the first quarter. We also expect to have higher markdowns compared to last year. These expectations are reflected in our earnings guidance of 25 to 27 cents per share. This compares to 35 cents per share last year.

Thank you for your continued interest in American Eagle Outfitters.