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<div class="Section1">
  <p class="MsoNormal" align="center" style="text-align: center; text-indent: .5in">
  <font style="font-size: 10.0pt; color: black">As filed with the Securities and
  Exchange Commission on December 23, 2004.</font></p>
  <p class="MsoNormal" align="right" style="text-align: right">
  <font style="font-size: 10.0pt; color: black">Registration No. 333-__________&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="color: black">UNITED STATES SECURITIES AND EXCHANGE COMMISSION</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="color: black">WASHINGTON, D.C.&nbsp; </font>
  <font style="font-size: 8.0pt; color: black">20549</font></b><font style="font-size: 8.0pt; color: black">
  </font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="color: black">FORM S-8</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="color: black">REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
  1933</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 20.0pt; color: black">AMERICAN EAGLE OUTFITTERS, INC.</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 9.0pt; color: black">(Exact name of Registrant as
  specified in its charter)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  &nbsp;</p>
  <table border="0" cellpadding="0" cellspacing="0" style="border-collapse: collapse" bordercolor="#FFFFFF" width="100%" id="AutoNumber1" bordercolorlight="#FFFFFF" bordercolordark="#FFFFFF">
    <tr>
      <td width="50%" align="center"><font style="font-size: 10.0pt; color: black">
        &nbsp;Delaware&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></td>
      <td width="50%" align="center"><font style="font-size: 10.0pt; color: black">
        &nbsp;13-2721761</font></td>
    </tr>
    <tr>
      <td width="50%" align="center"><font style="font-size: 9.0pt; color: black">
      (State or other jurisdiction&nbsp; </font></td>
      <td width="50%" align="center"><font style="font-size: 9.0pt; color: black">
      (I.R.S. Employer</font></td>
    </tr>
    <tr>
      <td width="50%" align="center"><font style="font-size: 9.0pt; color: black">
      of incorporation or organization) </font></td>
      <td width="50%" align="center"><font style="font-size: 9.0pt; color: black">
      Identification No.)</font></td>
    </tr>
  </table>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  &nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">50 Thorn Hill Drive</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">Warrendale, Pennsylvania&nbsp; 15086-7528</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 9.0pt; color: black">(Address of Registrant's
  principal executive offices)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:-5; margin-bottom:-5">&nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 14.0pt; color: black">AMERICAN EAGLE OUTFITTERS, INC.</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 14.0pt; color: black">PROFIT SHARING AND 401(k) PLAN</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 9.0pt; color: black">(Full Title of the Plan)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:-5; margin-bottom:-5">&nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">Neil Bulman, Jr., Esq.</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">Vice President and General Counsel</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">American Eagle Outfitters, Inc.</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">150 Thorn Hill Drive</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">Warrendale, Pennsylvania&nbsp; 15086-7528</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">(724) 779-6698</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 9.0pt; color: black">(Name, address and telephone
  number of agent for service)</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">Copies of Correspondence to:</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">Robert J. Tannous, Esq.</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">Porter, Wright, Morris &amp; Arthur
  LLP</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">41 South High Street</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">Columbus, Ohio&nbsp; 43215</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">(614) 227-1953</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><u>
  <font style="font-size: 8.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font></u></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 8.0pt; color: black">&nbsp;</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="color: black">Calculation of Registration Fee</font></b></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><sup><font style="font-size: 9.0pt; color: black">
  ____________________________________________________________________________________________________________________________________________________________________________________</font></sup></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 9.0pt; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proposed Maximum&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Proposed
  Maximum</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 9.0pt; color: black">Title of
  Securities &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount to be&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Offering
  Price&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Aggregate Offering&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Amount of</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
  <font style="font-size: 9.0pt; color: black">to be
  Registered&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Registered&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Per Share*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Price*&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Registration Fee</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><sup><font style="font-size: 9.0pt; color: black">
  ____________________________________________________________________________________________________________________________________________________________________________________</font></sup></p>
  <p class="Style0" style="margin-top: -7; margin-bottom: -7">&nbsp;</p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt; color: black">Common
  Stock,</font></p>
  <p class="MsoNormal" style="margin-top: -4; margin-bottom: 0"><font style="font-size: 10.0pt; color: black">
  $.01 par value&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1,500,000&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $44.90&nbsp; &nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; $67,350,000&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;$7,927.10&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font><sup><font style="font-size: 9.0pt; color: black">
  ____________________________________________________________________________________________________________________________________________________________________________________</font></sup></p>
  <p class="Style0" style="margin-top: 0; margin-bottom: 0">
  <font style="font-size: 8.0pt; font-family: Times New Roman; color: black">
  *Estimated solely for the purpose of calculating</font><font style="font-size: 8.0pt; font-family: Times New Roman">
  the proposed maximum aggregate offering price and<font style="color: black">
  the registration fee pursuant to Rule 457(h), based upon the average of the
  high and low prices of American Eagle Outfitters, Inc. Common Stock as
  reported on NASDAQ National Market System on December 20, 2004.</font></font></p>
  <p class="Style0" style="margin-top: 0; margin-bottom: 0">
  <font style="font-size: 6pt; font-family: Times New Roman; color: black">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 8.0pt; color: black">This
  Registration Statement shall be deemed to cover an indeterminate number of
  additional shares of American Eagle Outfitters, Inc. Common Stock, $0.01 par
  value, as may be issuable pursuant to future stock dividends, stock splits or
  similar transactions.&nbsp; </font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
  <font style="font-size: 6pt; color: black">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 8.0pt; color: black">In addition,
  pursuant to Rule 416(c) under the Securities Act of 1933, this registration
  statement also covers an indeterminate amount of interests in the Plan to be
  offered or sold pursuant to the American Eagle Outfitters, Inc. Profit Sharing
  and 401(k) Plan.</font></div>
<P style="PAGE-BREAK-BEFORE: always"></p>

<div class="Section2">
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">&nbsp;</p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt; color: black">PART I</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt; color: black">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">&nbsp;</font></b></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
  documents containing the information concerning the American Eagle Outfitters,
  Inc. Profit Sharing and 401(k) Plan, specified in Part I, will be sent or
  given to participants as specified by Rule 428(b)(1).&nbsp; Such documents are not
  filed as part of this Registration Statement in accordance with the Note to
  Part I of the Form S-8 Registration Statement.</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">&nbsp;</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">PART II</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">&nbsp;</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT</font></b></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><b><font style="font-size: 10.0pt">Item 3.&nbsp;&nbsp;&nbsp;
  Incorporation of Documents by Reference</font></b></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; American
  Eagle Outfitters, Inc. (&quot;American Eagle&quot; or the &quot;Company&quot;) and the American
  Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (the &quot;Plan&quot;) incorporate
  by reference the following documents that the Company has previously filed
  with the Securities and Exchange Commission:</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="text-indent: -1.0in; margin-left: 1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Annual Report
  on Form 10-K for the fiscal year ended January 31, 2004, filed April 1, 2004.</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
</div>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Quarterly Report on Form 10-Q for the quarter ended May 1, 2004, filed June 7,
  2004; Quarterly Report on Form 10-Q for the quarter ended July 31, 2004, filed
  September 3, 2004; and Quarterly Report on Form 10-Q for the quarter ended
  October 30, 2004, filed December 6, 2004.</font></p>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">
  &nbsp;</p>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">
  &nbsp;
  <font style="font-size:10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  Current Reports on Form 8-K dated April 22, 2004 (filed April 26, 2004), May
  25, 2004 (filed May 27, 2004), June 4, 2004 (filed June 14, 2004), September
  1, 2004 (filed September 3, 2004), October 6, 2004 (filed October 8, 2004),
  November 3, 2004 (filed November 4, 2004), November 11, 2004 (filed November
  12, 2004), November 22, 2004 (filed November 24, 2004), December 1, 2004
  (filed December 2, 2004), December 3, 2004 (filed December 3, 2004), December
  10, 2004 (filed December 13, 2004), December 13, 2004 (filed December 16,
  2004) and December 17, 2004 (filed December 20, 2004).</font></p>
<div class="Section2">
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">&nbsp;</p>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Notice of Annual Meeting and Proxy Statement,
  filed May 12, 2004.</font></p>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">&nbsp;</p>
  <p class="MsoNormal" style="text-indent:-1.0in; margin-left:1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The description of American Eagle common stock
  which is contained in American Eagle's Form 8-A filed with the Securities and
  Exchange Commission pursuant to Section 12 of the Securities Exchange Act of
  1934, as amended, as updated in any amendment or report filed for the purpose
  of updating such description, is hereby incorporated by reference.</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All
  documents filed by American Eagle pursuant to Sections 13(a), 13(c), 14 or
  15(d) of the Securities Exchange Act of 1934, as amended, after the date of
  this Registration Statement and prior to the filing of post-effective
  amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference in this Registration Statement and to be a part
  hereof from the date of filing of such documents.&nbsp; Any statement incorporated
  by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement.&nbsp; Any
  statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal"><b><font style="font-size: 10.0pt">Item 4.&nbsp;&nbsp;&nbsp;&nbsp;
  Description of Securities</font></b></p>
  <p class="MsoNormal"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not
  applicable.&nbsp; </font></p>
  <p class="MsoNormal"><font style="font-size: 10.0pt">&nbsp;</font><b><font style="font-size: 10.0pt">Item 5.&nbsp;&nbsp;&nbsp;&nbsp; Interests
  of Named Experts and Counsel</font></b></p>
  <p class="MsoNormal"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp; Not
  applicable.&nbsp; &nbsp;</font></p><P style="PAGE-BREAK-BEFORE: always"></p>
  <p class="MsoNormal"><b><font style="font-size: 10.0pt">Item 6.&nbsp;&nbsp;&nbsp;
  Indemnification of Directors and Officers&nbsp; </font></b></p>
  <p class="MsoNormal"><b><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></b>
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  (a)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Article Seven of American Eagle's Certificate of Incorporation
  provides that American Eagle shall, to the fullest extent permitted by
  applicable law as then in effect, indemnify any person who was or is a party,
  or is threatened to be made a party, to any threatened, pending or completed
  action, suit or proceeding, whether civil, criminal, administrative or
  investigative by reason of the fact that he was a director, officer, or
  employee of the Company, or is or was serving at the request of the Company as
  a director, officer, employee or agent of another corporation, partnership,
  joint venture, trust or other enterprise.&nbsp; The Company shall indemnify against
  all expenses (including attorneys' fees), judgments, fines and amounts paid
  in settlement actually and reasonably incurred by him or her in connection
  therewith.&nbsp; Without limiting the generality of the foregoing, the Company may
  enter into one or more agreements with any person that provide for
  indemnification greater or different than that provided in Article Seventh.&nbsp;
  </font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Article Seven expressly states that neither
  the amendment nor repeal of the By&#8209;Laws or the Certificate of Incorporation
  shall adversely affect any right to indemnification for acts occurring prior
  to such amendment or repeal.&nbsp; The right of indemnification and advancement of
  expenses provided by Article Seventh is not exclusive of any other rights of
  indemnification or advancement of expenses that may be available.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; All indemnification rights in Article Seventh
  and Article IX of American Eagle's By&#8209;Laws are contract rights.&nbsp; If any
  provision of Article&nbsp;IX is held invalid, illegal or unenforceable, the
  remaining provisions of Article&nbsp;IX shall not be affected.&nbsp; An indemnitee also
  may elect, as an alternative to the Article&nbsp;IX procedures, to follow
  procedures authorized by applicable corporate law or statute.&nbsp; Article&nbsp;IX sets
  forth specific procedures for the advancement of expenses and for the
  determination of entitlement to indemnification.&nbsp; &nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Advancement of expenses are to be paid by the
  Company within 20 days after the receipt by the Company of a statement or
  statements from the claimant requesting such advance or advances provided that
  the claimant delivers an undertaking to repay all amounts so advanced unless
  it shall ultimately be determined that such person is entitled to be
  indemnified.&nbsp; To obtain indemnification, a claimant shall submit to the
  Company a written request, including therein or therewith such documentation
  and information as is reasonably available to the claimant and is reasonably
  necessary to determine and to what extent the claimant is entitled to
  indemnification.&nbsp; In the event the determination of entitlement is to be made
  by Independent Counsel as set forth in the Certificate of Incorporation, the
  Independent Counsel shall be selected by the Board of Directors.&nbsp; If it is so
  determined that the claimant is entitled to indemnification, payment to the
  claimant shall be made within 10 days after such determination.&nbsp; If a claim
  has not been paid in full by the Company within thirty days after a written
  claim has been received by the Company, the claimant may at any time bring
  suit against the Company to recover the unpaid amount and, if successful in
  whole or in part, the claimant shall also be entitled to be paid the expense
  of prosecuting such claim.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; If a determination shall be made that the
  claimant is entitled to indemnification, the Company shall be bound by such
  determination in any judicial proceeding.&nbsp; The Company shall be precluded from
  asserting in any judicial proceeding commenced pursuant to Article IX that the
  procedures and presumptions of the By&#8209;Laws are not valid, binding, and
  enforceable and shall stipulate in such proceeding that the Company is bound
  by all the provisions of the By&#8209;Laws.&nbsp; &nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (b)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Under Section 145 of the Delaware Law,
  indemnification of any person who is or was a party or threatened to be made
  so in any action by reason of the fact that he is or was a director, officer,
  employee or agent of the corporation or was serving as such of another
  corporation of other enterprise at the request of the corporation is permitted
  against expenses, fines and amounts paid in settlement actually and reasonably
  incurred by him in such proceeding where the indemnified person acted in good
  faith and in a manner he reasonably believed to be in or not opposed to the
  best interests of the corporation and in criminal actions where he had no
  reasonable cause to believe his conduct was unlawful.&nbsp; Indemnification is also
  permitted in lawsuits brought by or on behalf of the corporation if the
  standards of conduct described above are met, except that no indemnification
  is permitted in respect to any matter in which the person is adjudged to be
  liable to the corporation unless a court shall determine that indemnification
  is fair and reasonable in view of all the circumstances of the case.&nbsp;
  Indemnification against expenses (including attorneys' fees) actually and
  reasonably incurred by directors, officers, employees and agents is required
  under Section&nbsp;145 of the Delaware Law in those cases where the person to be
  indemnified has been successful on the merits or otherwise in defense of a
  lawsuit of the type described above.&nbsp; In cases where indemnification is
  permissive, a determination as to whether the person met the applicable
  standard of conduct must be made (unless ordered by a court) by majority vote
  of the disinterested directors, by independent legal counsel, or by the
  stockholders.&nbsp; Such indemnification rights are specifically not deemed to be
  exclusive of other rights of indemnification by agreement or otherwise and the
  corporation is authorized to advance expenses incurred prior to the final
  disposition of a matter upon receipt of an undertaking to repay such amounts
  on a determination that indemnification was not permitted in the circumstances
  of the case.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Under Section&nbsp;145 of the Delaware Law and
  Article&nbsp;IX of the By-Laws, American Eagle may purchase and maintain insurance
  on behalf of any person who is or was a director, officer, employee, or agent
  of American Eagle, or who, while serving in such capacity, is or was at the
  request of American Eagle, a director, officer, employee or agent of another
  corporation or other enterprise, against liability asserted against or
  incurred by such person in any such capacity whether or not American Eagle
  would have the power to provide indemnity under Section&nbsp;145 or the By-Laws.&nbsp;
  American Eagle has obtained insurance which, subject to certain exceptions,
  insures the directors and officers of American Eagle and its subsidiaries.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (d)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; American Eagle is a party to indemnification
  contracts with its directors and certain officers which provide that such
  directors and officers will be indemnified to the fullest extent provided by
  Section&nbsp;145 of the Delaware Law (or such other future statutory provision
  authorizing or permitting indemnification) against all expenses (including
  attorneys' fees), judgments, fines and settlement amounts, actually and
  reasonably paid or incurred by them in any action or proceeding, including any
  action by or in the right of American Eagle, by reason of the fact that they
  were a director, officer, employee or agent of American Eagle, or were serving
  at the request of American Eagle as a director, officer, employee or agent of
  another corporation, partnership, joint venture, trust or other enterprise.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; No indemnity will be provided under such
  indemnification contracts (i)&nbsp;except to the extent that the aggregate losses
  to be indemnified pursuant thereto exceed the amount for which the indemnitee
  is indemnified pursuant to any directors and officers liability insurance
  purchased and maintained by American Eagle; (ii)&nbsp;in respect to remuneration
  paid to an indemnitee if it shall be determined by a final judgment that such
  remuneration was in violation of law; (iii)&nbsp;on account of any suit in which
  judgment is rendered against an indemnitee for an accounting of profits made
  from the purchase or sale by indemnitee of securities of American Eagle
  pursuant to the provisions of Section&nbsp;16(b) of the Securities Exchange Act of
  1934 and amendments thereto or similar provisions of any federal, state or
  local statutory law; (iv)&nbsp;on account of the indemnitee's act or omission being
  finally adjudged to have been not in good faith or involving intentional
  misconduct or a knowing violation of law; or (v)&nbsp;if a final decision by a
  court having jurisdiction in the matter shall determine that such
  indemnification is not lawful.&nbsp;</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (e)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Article Seventh of American Eagle's Certificate
  of Incorporation provides that a director of American Eagle shall not be
  personally liable to the Company or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except for liability (i)&nbsp;for any
  breach of the director's duty of loyalty to American Eagle or its
  stockholders; (ii)&nbsp;for acts or omissions not in good faith or which involve
  intentional misconduct or a knowing violation of law; (iii)&nbsp;under Section 174
  of the General Corporation Law of the State of Delaware; or (iv)&nbsp;for any
  transaction from which the director derived any improper personal benefit.</font></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">&nbsp;</font><font style="font-family: Times New Roman; color: black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  <font size="2">The above discussion of American Eagle's By-Laws, Certificate of Incorporation, indemnification agreements, and of Section&nbsp;145 of the Delaware Law is not intended to be exhaustive and is respectively qualified in its entirety by such By-Laws, Certificate of Incorporation and statutes.</font></font><font style="font-size: 10.0pt; font-family: Times New Roman; color: black">&nbsp;</font></p>
  <p class="MsoNormal"><b><font style="font-size: 10.0pt">Item 7.&nbsp;&nbsp;&nbsp; Exemption
  from Registration</font></b></p>
  <p class="Style0" style="line-height: 12.0pt">
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Not applicable.&nbsp; </font></p>
  <p class="MsoNormal" style="text-align: justify">&nbsp;<b><font style="font-size: 10.0pt; font-family: Times New Roman; color: black; layout-grid-mode: line"><br clear="all" style="page-break-before: always">
  </font>
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">
  Item 8.&nbsp;&nbsp;&nbsp; Exhibits&nbsp; </font></b></p>
  <div align="center">
    <center>
  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse" width="680" height="323">
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" colspan="2" height="15">
      <p class="MsoNormal" align="center" style="margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt; text-decoration:underline">Exhibit</font><u><font style="font-size: 10.0pt"> Number</font></u></p>
      </td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="15">
      <p class="MsoNormal" style="text-align: justify; margin-left: 1.5in; margin-top:0; margin-bottom:0">
      <u>
      <font style="font-size: 10.0pt">Description</font></u></p>
      </td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4(a)</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">American Eagle Outfitters, Inc. Profit
      Sharing and 401(k) Plan.</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4(b)</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="45">
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Second Amended and Restated Certificate of
      Incorporation of American Eagle Outfitters, Inc., as amended*.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="60">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 4(c)</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="60">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="60">
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Amended and Restated Bylaws (previously
      filed as Exhibit 3.2 to Registration statement on Form S-4 (File No.
      333-68609) filed December 9, 1998, as amended, and incorporated herein by
      reference).</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 5</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Opinion of Porter, Wright, Morris &amp; Arthur
      LLP regarding legality.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 15</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Acknowledgement of Independent Registered
      Public Accounting Firm.</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23(a)</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-left: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Consent of Porter, Wright, Morris &amp; Arthur
      LLP (included in Exhibit 5 filed herewith).</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; 23(b)</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="30">
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">Consent of Independent Registered Public
      Accounting Firm.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top:0; margin-bottom:0">
      <font style="font-size: 10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td valign="top" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="15">
      <font size="2">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
      24</font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="15">
      <font size="2">*</font></td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="15">
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
  <font style="font-size: 10.0pt">Powers of Attorney.</font></td>
    </tr>
    <tr>
      <td valign="bottom" style="width: 97; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="23">
  <font style="font-size: 10.0pt">&nbsp;<font style="text-decoration: overline">* Filed herewith.</font></font></td>
      <td valign="top" style="width: 42; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="23">
      &nbsp;</td>
      <td valign="top" style="width: 499; padding-left: 5.4pt; padding-right: 5.4pt; padding-top: 0in; padding-bottom: 0in" height="23">
      &nbsp;</td>
    </tr>
  </table>
    </center>
  </div>
  <p class="Style0" style="text-align: justify; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt; font-family: Times New Roman; color: black">&nbsp;</font><font style="font-size: 10.0pt; color: black">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></b><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p>
  <p class="Style0" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp; &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The undersigned Registrant
  hereby undertakes to submit the Plan and any amendment thereto to the Internal
  Revenue Service (&quot;IRS&quot;) in a timely manner and will make all changes required
  by the IRS in order to qualify the Plan.&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify"><b>
  <font style="font-size: 10.0pt">Item 9.&nbsp;&nbsp;&nbsp; Undertakings</font></b></p>
  <p class="MsoNormal" style="text-align: justify">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
  undersigned Registrant hereby undertakes:</font></p>
  <p class="MsoNormal"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  (1)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To file, during any period in which offers or sales are being
  made, as post-effective amendment to this registration statement;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (i)&nbsp; To include any prospectus required by
  Section 10(a)(3) of the Securities Act of 1933;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-left: 1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">(ii) To reflect in the prospectus any facts or
  events arising after the effective date of the registration statement (or the
  most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the
  registration statement.&nbsp; Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of the
  securities offered would not exceed what was registered) and any deviation
  from the low or high end of the estimated maximum offering range may be
  reflected in the form of a prospectus filed with the Commission pursuant to
  Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than a 20 percent change in the maximum aggregate offering price set
  forth in the &quot;Calculation of Registration Fee&quot; table in the effective
  registration statement;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-left: 1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">(iii)&nbsp; To include any material information
  with respect to the plan of distribution not previously disclosed in the
  registration statement or any material change to such information in the
  registration statement;</font></p>
  <p class="MsoNormal" style="margin-left: 1.0in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-left: .5in; margin-top:0; margin-bottom:0"><i>
  <font style="font-size: 10.0pt">Provided, however, </font></i>
  <font style="font-size: 10.0pt">that paragraphs (1)(i) and (1)(ii) do not
  apply if the registration statement is on Form S-3, Form S-8 or Form F-3, and
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the registrant pursuant to Section 13 or 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference into the registration
  statement.</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-left: .5in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">(2)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; That, for the purpose of
  determining any liability under the Securities Act of 1933, each such post-&nbsp;
  effective amendment shall be deemed to be a new registration statement
  relating to the securities  offered therein, and the offering of such
  securities at that time shall be deemed to be the initial bona fide
  offering thereof.&nbsp; </font></p>
  <p class="MsoNormal" style="margin-left: .5in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-left: .5in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">(3)&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; To remove from registration by
  means of a post-effective amendment any of the securities being &nbsp;&nbsp;&nbsp;&nbsp;
  registered which remain unsold at the termination of the offering.</font></p>
  <p class="MsoNormal" style="margin-left: .5in; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; The
  undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the Registrant's
  annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange
  Act of 1934 (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Securities Exchange Act of
  1934) that is incorporated by reference in the registration statement shall be
  deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to
  be the initial bona fide offering thereof.&nbsp;</font></p>
  <p class="MsoNormal"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Insofar
  as indemnification for liabilities arising under the Securities Act of 1933
  may be permitted to directors, officers and controlling persons of the
  Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
  has been advised that in the opinion of the Securities and Exchange Commission
  such indemnification is against public policy as expressed in the Act and is,
  therefore, unenforceable.&nbsp; In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the
  Registrant in the successful defense of any action, suit or proceeding) is
  asserted by such director, officer or controlling person in connection with
  the securities being registered, the Registrant will, unless in the opinion of
  its counsel the matter has been settled by controlling precedent, submit to a
  court of appropriate jurisdiction the question whether such indemnification by
  it is against public policy as expressed in the Act and will be governed by
  the final adjudication of such issue.</font></p>
  <p style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt; font-family: Times New Roman">
  <br clear="all" style="page-break-before: always">
&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">Signatures</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">&nbsp;</font></b></p>
  <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0"><font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies
  that it has reasonable grounds to believe that it meets all of the
  requirements of filing on Form S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Warrendale, Commonwealth of Pennsylvania, on
  December 23, 2004.</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <blockquote>
    <blockquote>
      <blockquote>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        <b><font style="font-variant: small-caps">AMERICAN EAGLE OUTFITTERS,
        INC.</font></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"><b>
        <font style="font-size: 10.0pt; font-variant: small-caps">&nbsp;</font></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt; font-variant: small-caps">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><u><font style="font-size: 10.0pt">/s/ James V. O'Donnell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </font></u></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt; font-variant: small-caps">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font><font style="font-size: 10.0pt">James V. O'Donnell, Chief
        Executive Officer</font></p>
      </blockquote>
    </blockquote>
  </blockquote>
  <p class="MsoNormal" style="text-align: justify">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement
  has been signed by the following persons in the capacities and on the dates
  indicated:&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </font></p>

<TABLE border=0 width="676" cellspacing="0" cellpadding="0" style="border-collapse: collapse" bordercolor="#111111" height="688">

  <TR>
<font SIZE="2">

    <TD width="201" height="26"><FONT
      size=2><u>Signature</u></FONT></TD>
    <TD width="18" height="26"></TD>
    <TD width="326" height="26"><FONT
    size=2><u>Title</u></FONT></TD>

</font>
    <TD width="131" height="26"><u><font size="2">Date</font></u></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><font SIZE="2"><u>
    /s/ James V. O'Donnell </u>
</font><U><FONT size=2><BR></FONT></U><font SIZE="2">James V. O'Donnell</font></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><font SIZE="2">Chief Executive Officer and Director<BR>(Principal Executive Officer) <br>
&nbsp;</font></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><font SIZE="2"><u>
    /s/ Roger S. Markfield </u>
</font><U><FONT size=2><BR></FONT></U><font SIZE="2">Roger S. Markfield
</font></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><font SIZE="2">Vice-Chairman, President and Director<BR> <br>
&nbsp;</font></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><U><FONT size=2>/s/ Laura A. Weil<BR></FONT></U><FONT
      size=2>Laura A. Weil </FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Executive Vice President and Chief Financial
      Officer<BR>(Principal Financial Officer) <br>
&nbsp;</FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><U><FONT size=2>/s/ Dale E. Clifton<BR></FONT></U><FONT
      size=2>Dale E.&nbsp;Clifton </FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Vice President, Controller, and Chief
      Accounting Officer<BR>(Principal Accounting Officer) <br>
&nbsp;</FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="48"><U><FONT size=2>
      <P
      align=left>&nbsp;*Jay L. Schottenstein<B><BR></B></FONT></U><FONT
      size=2>Jay L. Schottenstein <br>
&nbsp;</P></FONT></TD>
    <TD width="18" height="48"></TD>
    <TD width="326" height="48"><FONT size=2>Chairman of the Board and
    Director<BR></FONT></TD>

</font>
    <TD width="131" height="48"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U>&nbsp;*George Kolber<B><BR></B></U>George
      Kolber<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Vice Chairman of the Board and
      Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U><B>&nbsp;</B>*Ari Deshe<B><BR></B></U>Ari
      Deshe<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U><B>&nbsp;</B>*Jon P. Diamond<B><BR></B></U>Jon
      P. Diamond<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U><B>&nbsp;</B>*Michael G. Jesselson<B><BR></B></U>Michael
      G. Jesselson<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U><B>&nbsp;</B>*John L. Marakas<B><BR></B></U>John
      L. Marakas<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <tr>
<font SIZE="2">

    <TD width="201" height="45">
    <p><font SIZE="2"><U>&nbsp;*Robert R. McMaster<B><BR></B></U>Robert R McMaster<br>&nbsp;
</font></TD>
    <TD width="18" height="45">&nbsp;</TD>
    <TD width="326" height="45"><font SIZE="2">Director</font></TD>

</font>
    <TD width="131" height="45"><font size="2">December 23, 2004</font></TD>
  </tr>

  <tr>
<font SIZE="2">

    <TD width="201" height="45">
    <p><font SIZE="2"><U><B>&nbsp;</B>*Janice E. Page<B><BR></B></U>Janice E.
    Page<br>&nbsp;
</font></TD>
    <TD width="18" height="45">&nbsp;</TD>
    <TD width="326" height="45"><font SIZE="2">Director</font></TD>

</font>
    <TD width="131" height="45"><font size="2">December 23, 2004</font></TD>
  </tr>
  <TR>
<font SIZE="2">

    <TD width="201" height="49"><FONT
      size=2><U><B>&nbsp;</B>*Gerald E. Wedren<B><BR></B></U>Gerald E. Wedren<br>
&nbsp;</FONT></TD>
    <TD width="18" height="49"></TD>
    <TD width="326" height="49"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="49"><font size="2">December 23, 2004</font></TD></TR>
  <TR>
<font SIZE="2">

    <TD width="201" height="34"><FONT
      size=2><U><B>&nbsp;</B>*Larry M. Wolf<B><BR></B></U>Larry M. Wolf </FONT></TD>
    <TD width="18" height="34"></TD>
    <TD width="326" height="34"><FONT size=2>Director<BR></FONT></TD>

</font>
    <TD width="131" height="34"><font size="2">December 23, 2004</font></TD></TR></TABLE>

  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">*&nbsp; By:&nbsp; <u>&nbsp;&nbsp;/s/ Laura A.
  Weil&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </u></font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Laura A. Weil,
  attorney-in-fact for each</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; of the persons indicated</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Pursuant to the requirements
  of the Securities Act of 1933, the Company, as Plan sponsor and fiduciary of
  the Plan, has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the city of
  Warrendale, Commonwealth of Pennsylvania, on December 23, 2004.</font></p>
  <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <blockquote>
    <blockquote>
      <blockquote>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        <b><font style="font-variant: small-caps">AMERICAN EAGLE OUTFITTERS,
        INC.</font></b></font></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0"><b>
        <font style="font-size: 10.0pt; font-variant: small-caps">&nbsp;</font></b></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt; font-variant: small-caps">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </font><u><font style="font-size: 10.0pt">/s/ James V.
        O'Donnell&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</font></u></p>
        <p class="MsoNormal" style="text-align: justify; margin-top:0; margin-bottom:0">
        <font style="font-size: 10.0pt; font-variant: small-caps">
        &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
        </font><font style="font-size: 10.0pt">James V. O'Donnell, Chief
        Executive Officer</font></p>
        <p class="MsoNormal" style="text-align: justify">
        <font style="font-size: 10.0pt">&nbsp;</font></p>
      </blockquote>
    </blockquote>
  </blockquote>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" style="text-align: justify">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal">
  <font style="font-size: 10.0pt; font-variant: small-caps">
  &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
  </font>
</div>
<p><font style="font-size: 10.0pt; font-family: Times New Roman">
<br clear="all" style="page-break-before: always">
&nbsp;</font></p>
<div class="Section3">
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">Registration No. 333-______________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">
  _____________________________________________________________________________________________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>SECURITIES
  AND EXCHANGE COMMISSION</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>&nbsp;</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>WASHINGTON,
  D.C.&nbsp; 20549</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">______________________________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 16.0pt">FORM S-8 </font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 10.0pt">&nbsp;</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>REGISTRATION
  STATEMENT</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>&nbsp;</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>UNDER</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>&nbsp;</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>THE
  SECURITIES ACT OF 1933</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">______________________________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>
  <font style="font-size: 18.0pt; font-variant: small-caps">AMERICAN EAGLE
  OUTFITTERS, INC.</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">______________________________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0"><b>EXHIBITS</b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top:0; margin-bottom:0">
  <font style="font-size: 10.0pt">______________________________</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></p>
  <p class="MsoNormal" align="center" style="text-align: center">
  <font style="font-size: 10.0pt">&nbsp;</font></div>
<p><b><font style="font-size: 10.0pt; font-family: Times New Roman">
<br clear="all" style="page-break-before: always">
&nbsp;</font></b></p>
<div class="Section1">
  <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
  <b><font style="font-size:10.0pt">EXHIBIT INDEX</font></b></p>
  <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
  <font style="font-size:10.0pt">&nbsp;</font></p>
  <table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse">
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Exhibit</font></p>
      <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
      <u><font style="font-size:10.0pt">Number</font></u></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
      <u><font style="text-decoration: none; font-size: 10.0pt"></font></u></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="text-align: justify; margin-left: 1.5in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;&nbsp; Exhibit </font></p>
      <p class="MsoNormal" style="text-align: justify; margin-left: 1.5in; margin-top: 0; margin-bottom: 0">
      <u><font style="font-size:10.0pt">Description</font></u></p>
      <p class="MsoNormal" align="center" style="text-align: center; margin-top: 0; margin-bottom: 0">
      <u><font style="text-decoration: none; font-size: 10.0pt"></font></u></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">4(a)</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">*</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">American Eagle Outfitters, Inc. Profit
      Sharing and 401(k) Plan.</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">4(b)</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">*</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Second Amended and Restated Certificate of
      Incorporation of American Eagle Outfitters, Inc., as amended*.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">4(c)</font></p>
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Amended and Restated Bylaws (previously
      filed as Exhibit 3.2 to Registration statement on Form S-4 (File No.
      333-68609) filed December 9, 1998, as amended, and incorporated herein by
      reference).</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">5</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">*</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Opinion of Porter, Wright, Morris &amp; Arthur
      LLP regarding legality.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">15</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">*</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Acknowledgement of Independent Registered
      Public Accounting Firm.</font></p>
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">23(a)</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-left: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Consent of Porter, Wright, Morris &amp; Arthur
      LLP (included in Exhibit 5 filed herewith).</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
    <tr>
      <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">23(b)</font></td>
      <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">*</font></td>
      <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">Consent of Independent Registered Public
      Accounting Firm.</font></p>
      <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
      <font style="font-size:10.0pt">&nbsp;</font></td>
    </tr>
  </table>
</div>
<table class="MsoNormalTable" border="0" cellspacing="0" cellpadding="0" style="border-collapse: collapse">
  <tr>
    <td width="85" valign="top" style="width:63.9pt;padding:0in 5.4pt 0in 5.4pt">
    <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
    <font style="font-size:10.0pt">24</font></td>
    <td width="54" valign="top" style="width:40.5pt;padding:0in 5.4pt 0in 5.4pt">
    <p class="MsoNormal" style="margin-top: 0; margin-bottom: 0">
    <font style="font-size:10.0pt">*</font></td>
    <td width="499" valign="top" style="width:5.2in;padding:0in 5.4pt 0in 5.4pt">
    <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
    <font style="font-size:10.0pt">Powers of Attorney.</font></p>
    <p class="MsoNormal" style="text-indent: .3in; margin-top: 0; margin-bottom: 0">
    <font style="font-size:10.0pt">&nbsp;</font></td>
  </tr>
</table>
<p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
<font style="font-size:10.0pt">________________</font></p>
<p class="MsoNormal" style="text-align: justify; margin-top: 0; margin-bottom: 0">
<font style="font-size:10.0pt">* Filed herewith.</font></p>

</body>

</html>
[{"type": "S-8", "sequence": "1", "filename": "form_s-8.htm", "description": "FORM S-8", "secsgml_size_bytes": 90454}]
{"company-data": {"conformed-name": "AMERICAN EAGLE OUTFITTERS INC", "cik": "0000919012", "assigned-sic": "5651", "irs-number": "132721761", "state-of-incorporation": "DE", "fiscal-year-end": "0131"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-121641", "film-number": "041225088"}, "business-address": {"street1": "150 THORN HILL DR", "street2": "PO BOX 788", "city": "WARRENDALE", "state": "PA", "zip": "15086", "phone": "4127764857"}, "mail-address": {"street1": "150 THORN HILL DRIVE", "street2": "P O BOX 788", "city": "WARRENDALE", "state": "PA", "zip": "15086"}}
Form S-8
As filed with the Securities and
  Exchange Commission on December 23, 2004.
Registration No. 333-__________
UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
20549
FORM S-8
REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF
  1933
AMERICAN EAGLE OUTFITTERS, INC.
(Exact name of Registrant as
  specified in its charter)
Delaware
13-2721761
(State or other jurisdiction
(I.R.S. Employer
of incorporation or organization)
Identification No.)
50 Thorn Hill Drive
Warrendale, Pennsylvania  15086-7528
(Address of Registrant's
  principal executive offices)
AMERICAN EAGLE OUTFITTERS, INC.
PROFIT SHARING AND 401(k) PLAN
(Full Title of the Plan)
Neil Bulman, Jr., Esq.
Vice President and General Counsel
American Eagle Outfitters, Inc.
150 Thorn Hill Drive
Warrendale, Pennsylvania  15086-7528
(724) 779-6698
(Name, address and telephone
  number of agent for service)
Copies of Correspondence to:
Robert J. Tannous, Esq.
Porter, Wright, Morris & Arthur
  LLP
41 South High Street
Columbus, Ohio  43215
(614) 227-1953
Calculation of Registration Fee
____________________________________________________________________________________________________________________________________________________________________________________
Proposed Maximum                Proposed
  Maximum
Title of
  Securities                    Amount to be          Offering
  Price                          Aggregate Offering                Amount of
to be
  Registered                      Registered               Per Share*                               
  Price*                                    
  Registration Fee
____________________________________________________________________________________________________________________________________________________________________________________
Common
  Stock,
$.01 par value                       1,500,000                $44.90                                  $67,350,000                           $7,927.10
____________________________________________________________________________________________________________________________________________________________________________________
*Estimated solely for the purpose of calculating
the proposed maximum aggregate offering price and
the registration fee pursuant to Rule 457(h), based upon the average of the
  high and low prices of American Eagle Outfitters, Inc. Common Stock as
  reported on NASDAQ National Market System on December 20, 2004.
This
  Registration Statement shall be deemed to cover an indeterminate number of
  additional shares of American Eagle Outfitters, Inc. Common Stock, $0.01 par
  value, as may be issuable pursuant to future stock dividends, stock splits or
  similar transactions.
In addition,
  pursuant to Rule 416(c) under the Securities Act of 1933, this registration
  statement also covers an indeterminate amount of interests in the Plan to be
  offered or sold pursuant to the American Eagle Outfitters, Inc. Profit Sharing
  and 401(k) Plan.
PART I
INFORMATION REQUIRED IN THE SECTION 10(a)
  PROSPECTUS
The
  documents containing the information concerning the American Eagle Outfitters,
  Inc. Profit Sharing and 401(k) Plan, specified in Part I, will be sent or
  given to participants as specified by Rule 428(b)(1).  Such documents are not
  filed as part of this Registration Statement in accordance with the Note to
  Part I of the Form S-8 Registration Statement.
PART II
INFORMATION REQUIRED IN THE REGISTRATION
  STATEMENT
Item 3.   
  Incorporation of Documents by Reference
American
  Eagle Outfitters, Inc. ("American Eagle" or the "Company") and the American
  Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (the "Plan") incorporate
  by reference the following documents that the Company has previously filed
  with the Securities and Exchange Commission:
1.             Annual Report
  on Form 10-K for the fiscal year ended January 31, 2004, filed April 1, 2004.
2.            
  Quarterly Report on Form 10-Q for the quarter ended May 1, 2004, filed June 7,
  2004; Quarterly Report on Form 10-Q for the quarter ended July 31, 2004, filed
  September 3, 2004; and Quarterly Report on Form 10-Q for the quarter ended
  October 30, 2004, filed December 6, 2004.
3.            
  Current Reports on Form 8-K dated April 22, 2004 (filed April 26, 2004), May
  25, 2004 (filed May 27, 2004), June 4, 2004 (filed June 14, 2004), September
  1, 2004 (filed September 3, 2004), October 6, 2004 (filed October 8, 2004),
  November 3, 2004 (filed November 4, 2004), November 11, 2004 (filed November
  12, 2004), November 22, 2004 (filed November 24, 2004), December 1, 2004
  (filed December 2, 2004), December 3, 2004 (filed December 3, 2004), December
  10, 2004 (filed December 13, 2004), December 13, 2004 (filed December 16,
  2004) and December 17, 2004 (filed December 20, 2004).
4.             Notice of Annual Meeting and Proxy Statement,
  filed May 12, 2004.
5.             The description of American Eagle common stock
  which is contained in American Eagle's Form 8-A filed with the Securities and
  Exchange Commission pursuant to Section 12 of the Securities Exchange Act of
  1934, as amended, as updated in any amendment or report filed for the purpose
  of updating such description, is hereby incorporated by reference.
All
  documents filed by American Eagle pursuant to Sections 13(a), 13(c), 14 or
  15(d) of the Securities Exchange Act of 1934, as amended, after the date of
  this Registration Statement and prior to the filing of post-effective
  amendment which indicates that all securities offered have been sold or which
  deregisters all securities then remaining unsold, shall be deemed to be
  incorporated by reference in this Registration Statement and to be a part
  hereof from the date of filing of such documents.  Any statement incorporated
  by reference herein shall be deemed to be modified or superseded for purposes
  of this Registration Statement to the extent that a statement contained herein
  or in any other subsequently filed document which also is or is deemed to be
  incorporated by reference herein modifies or supersedes such statement.  Any
  statement so modified or superseded shall not be deemed, except as so modified
  or superseded, to constitute a part of this Registration Statement.
Item 4.    
  Description of Securities
Not
  applicable.
Item 5.     Interests
  of Named Experts and Counsel
Not
  applicable.
Item 6.   
  Indemnification of Directors and Officers
(a)           Article Seven of American Eagle's Certificate of Incorporation
  provides that American Eagle shall, to the fullest extent permitted by
  applicable law as then in effect, indemnify any person who was or is a party,
  or is threatened to be made a party, to any threatened, pending or completed
  action, suit or proceeding, whether civil, criminal, administrative or
  investigative by reason of the fact that he was a director, officer, or
  employee of the Company, or is or was serving at the request of the Company as
  a director, officer, employee or agent of another corporation, partnership,
  joint venture, trust or other enterprise.  The Company shall indemnify against
  all expenses (including attorneys' fees), judgments, fines and amounts paid
  in settlement actually and reasonably incurred by him or her in connection
  therewith.  Without limiting the generality of the foregoing, the Company may
  enter into one or more agreements with any person that provide for
  indemnification greater or different than that provided in Article Seventh.
Article Seven expressly states that neither
  the amendment nor repeal of the By‑Laws or the Certificate of Incorporation
  shall adversely affect any right to indemnification for acts occurring prior
  to such amendment or repeal.  The right of indemnification and advancement of
  expenses provided by Article Seventh is not exclusive of any other rights of
  indemnification or advancement of expenses that may be available.
All indemnification rights in Article Seventh
  and Article IX of American Eagle's By‑Laws are contract rights.  If any
  provision of Article IX is held invalid, illegal or unenforceable, the
  remaining provisions of Article IX shall not be affected.  An indemnitee also
  may elect, as an alternative to the Article IX procedures, to follow
  procedures authorized by applicable corporate law or statute.  Article IX sets
  forth specific procedures for the advancement of expenses and for the
  determination of entitlement to indemnification.
Advancement of expenses are to be paid by the
  Company within 20 days after the receipt by the Company of a statement or
  statements from the claimant requesting such advance or advances provided that
  the claimant delivers an undertaking to repay all amounts so advanced unless
  it shall ultimately be determined that such person is entitled to be
  indemnified.  To obtain indemnification, a claimant shall submit to the
  Company a written request, including therein or therewith such documentation
  and information as is reasonably available to the claimant and is reasonably
  necessary to determine and to what extent the claimant is entitled to
  indemnification.  In the event the determination of entitlement is to be made
  by Independent Counsel as set forth in the Certificate of Incorporation, the
  Independent Counsel shall be selected by the Board of Directors.  If it is so
  determined that the claimant is entitled to indemnification, payment to the
  claimant shall be made within 10 days after such determination.  If a claim
  has not been paid in full by the Company within thirty days after a written
  claim has been received by the Company, the claimant may at any time bring
  suit against the Company to recover the unpaid amount and, if successful in
  whole or in part, the claimant shall also be entitled to be paid the expense
  of prosecuting such claim.
If a determination shall be made that the
  claimant is entitled to indemnification, the Company shall be bound by such
  determination in any judicial proceeding.  The Company shall be precluded from
  asserting in any judicial proceeding commenced pursuant to Article IX that the
  procedures and presumptions of the By‑Laws are not valid, binding, and
  enforceable and shall stipulate in such proceeding that the Company is bound
  by all the provisions of the By‑Laws.
(b)           Under Section 145 of the Delaware Law,
  indemnification of any person who is or was a party or threatened to be made
  so in any action by reason of the fact that he is or was a director, officer,
  employee or agent of the corporation or was serving as such of another
  corporation of other enterprise at the request of the corporation is permitted
  against expenses, fines and amounts paid in settlement actually and reasonably
  incurred by him in such proceeding where the indemnified person acted in good
  faith and in a manner he reasonably believed to be in or not opposed to the
  best interests of the corporation and in criminal actions where he had no
  reasonable cause to believe his conduct was unlawful.  Indemnification is also
  permitted in lawsuits brought by or on behalf of the corporation if the
  standards of conduct described above are met, except that no indemnification
  is permitted in respect to any matter in which the person is adjudged to be
  liable to the corporation unless a court shall determine that indemnification
  is fair and reasonable in view of all the circumstances of the case. 
  Indemnification against expenses (including attorneys' fees) actually and
  reasonably incurred by directors, officers, employees and agents is required
  under Section 145 of the Delaware Law in those cases where the person to be
  indemnified has been successful on the merits or otherwise in defense of a
  lawsuit of the type described above.  In cases where indemnification is
  permissive, a determination as to whether the person met the applicable
  standard of conduct must be made (unless ordered by a court) by majority vote
  of the disinterested directors, by independent legal counsel, or by the
  stockholders.  Such indemnification rights are specifically not deemed to be
  exclusive of other rights of indemnification by agreement or otherwise and the
  corporation is authorized to advance expenses incurred prior to the final
  disposition of a matter upon receipt of an undertaking to repay such amounts
  on a determination that indemnification was not permitted in the circumstances
  of the case.
(c)           Under Section 145 of the Delaware Law and
  Article IX of the By-Laws, American Eagle may purchase and maintain insurance
  on behalf of any person who is or was a director, officer, employee, or agent
  of American Eagle, or who, while serving in such capacity, is or was at the
  request of American Eagle, a director, officer, employee or agent of another
  corporation or other enterprise, against liability asserted against or
  incurred by such person in any such capacity whether or not American Eagle
  would have the power to provide indemnity under Section 145 or the By-Laws. 
  American Eagle has obtained insurance which, subject to certain exceptions,
  insures the directors and officers of American Eagle and its subsidiaries.
(d)           American Eagle is a party to indemnification
  contracts with its directors and certain officers which provide that such
  directors and officers will be indemnified to the fullest extent provided by
  Section 145 of the Delaware Law (or such other future statutory provision
  authorizing or permitting indemnification) against all expenses (including
  attorneys' fees), judgments, fines and settlement amounts, actually and
  reasonably paid or incurred by them in any action or proceeding, including any
  action by or in the right of American Eagle, by reason of the fact that they
  were a director, officer, employee or agent of American Eagle, or were serving
  at the request of American Eagle as a director, officer, employee or agent of
  another corporation, partnership, joint venture, trust or other enterprise.
No indemnity will be provided under such
  indemnification contracts (i) except to the extent that the aggregate losses
  to be indemnified pursuant thereto exceed the amount for which the indemnitee
  is indemnified pursuant to any directors and officers liability insurance
  purchased and maintained by American Eagle; (ii) in respect to remuneration
  paid to an indemnitee if it shall be determined by a final judgment that such
  remuneration was in violation of law; (iii) on account of any suit in which
  judgment is rendered against an indemnitee for an accounting of profits made
  from the purchase or sale by indemnitee of securities of American Eagle
  pursuant to the provisions of Section 16(b) of the Securities Exchange Act of
  1934 and amendments thereto or similar provisions of any federal, state or
  local statutory law; (iv) on account of the indemnitee's act or omission being
  finally adjudged to have been not in good faith or involving intentional
  misconduct or a knowing violation of law; or (v) if a final decision by a
  court having jurisdiction in the matter shall determine that such
  indemnification is not lawful.
(e)           Article Seventh of American Eagle's Certificate
  of Incorporation provides that a director of American Eagle shall not be
  personally liable to the Company or its stockholders for monetary damages for
  breach of fiduciary duty as a director, except for liability (i) for any
  breach of the director's duty of loyalty to American Eagle or its
  stockholders; (ii) for acts or omissions not in good faith or which involve
  intentional misconduct or a knowing violation of law; (iii) under Section 174
  of the General Corporation Law of the State of Delaware; or (iv) for any
  transaction from which the director derived any improper personal benefit.
The above discussion of American Eagle's By-Laws, Certificate of Incorporation, indemnification agreements, and of Section 145 of the Delaware Law is not intended to be exhaustive and is respectively qualified in its entirety by such By-Laws, Certificate of Incorporation and statutes.
Item 7.    Exemption
  from Registration
Not applicable.
Item 8.    Exhibits
Exhibit
Number
Description
4(a)
*
American Eagle Outfitters, Inc. Profit
      Sharing and 401(k) Plan.
4(b)
*
Second Amended and Restated Certificate of
      Incorporation of American Eagle Outfitters, Inc., as amended*.
4(c)
Amended and Restated Bylaws (previously
      filed as Exhibit 3.2 to Registration statement on Form S-4 (File No.
      333-68609) filed December 9, 1998, as amended, and incorporated herein by
      reference).
5
*
Opinion of Porter, Wright, Morris & Arthur
      LLP regarding legality.
15
*
Acknowledgement of Independent Registered
      Public Accounting Firm.
23(a)
Consent of Porter, Wright, Morris & Arthur
      LLP (included in Exhibit 5 filed herewith).
23(b)
*
Consent of Independent Registered Public
      Accounting Firm.
24
*
Powers of Attorney.
* Filed herewith.
The undersigned Registrant
  hereby undertakes to submit the Plan and any amendment thereto to the Internal
  Revenue Service ("IRS") in a timely manner and will make all changes required
  by the IRS in order to qualify the Plan.
Item 9.    Undertakings
The
  undersigned Registrant hereby undertakes:
(1)           To file, during any period in which offers or sales are being
  made, as post-effective amendment to this registration statement;
(i)  To include any prospectus required by
  Section 10(a)(3) of the Securities Act of 1933;
(ii) To reflect in the prospectus any facts or
  events arising after the effective date of the registration statement (or the
  most recent post-effective amendment thereof) which, individually or in the
  aggregate, represent a fundamental change in the information set forth in the
  registration statement.  Notwithstanding the foregoing, any increase or
  decrease in volume of securities offered (if the total dollar value of the
  securities offered would not exceed what was registered) and any deviation
  from the low or high end of the estimated maximum offering range may be
  reflected in the form of a prospectus filed with the Commission pursuant to
  Rule 424(b) if, in the aggregate, the changes in volume and price represent no
  more than a 20 percent change in the maximum aggregate offering price set
  forth in the "Calculation of Registration Fee" table in the effective
  registration statement;
(iii)  To include any material information
  with respect to the plan of distribution not previously disclosed in the
  registration statement or any material change to such information in the
  registration statement;
Provided, however,
that paragraphs (1)(i) and (1)(ii) do not
  apply if the registration statement is on Form S-3, Form S-8 or Form F-3, and
  the information required to be included in a post-effective amendment by those
  paragraphs is contained in periodic reports filed with or furnished to the
  Commission by the registrant pursuant to Section 13 or 15(d) of the Securities
  Exchange Act of 1934 that are incorporated by reference into the registration
  statement.
(2)           That, for the purpose of
  determining any liability under the Securities Act of 1933, each such post- 
  effective amendment shall be deemed to be a new registration statement
  relating to the securities  offered therein, and the offering of such
  securities at that time shall be deemed to be the initial bona fide
  offering thereof.
(3)           To remove from registration by
  means of a post-effective amendment any of the securities being     
  registered which remain unsold at the termination of the offering.
The
  undersigned Registrant hereby undertakes that, for purposes of determining any
  liability under the Securities Act of 1933, each filing of the Registrant's
  annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange
  Act of 1934 (and, where applicable, each filing of an employee benefit plan's
  annual report pursuant to Section 15(d) of the Securities Exchange Act of
  1934) that is incorporated by reference in the registration statement shall be
  deemed to be a new registration statement relating to the securities offered
  therein, and the offering of such securities at that time shall be deemed to
  be the initial bona fide offering thereof.
Insofar
  as indemnification for liabilities arising under the Securities Act of 1933
  may be permitted to directors, officers and controlling persons of the
  Registrant pursuant to the foregoing provisions, or otherwise, the Registrant
  has been advised that in the opinion of the Securities and Exchange Commission
  such indemnification is against public policy as expressed in the Act and is,
  therefore, unenforceable.  In the event that a claim for indemnification
  against such liabilities (other than the payment by the Registrant of expenses
  incurred or paid by a director, officer or controlling person of the
  Registrant in the successful defense of any action, suit or proceeding) is
  asserted by such director, officer or controlling person in connection with
  the securities being registered, the Registrant will, unless in the opinion of
  its counsel the matter has been settled by controlling precedent, submit to a
  court of appropriate jurisdiction the question whether such indemnification by
  it is against public policy as expressed in the Act and will be governed by
  the final adjudication of such issue.
Signatures
Pursuant
  to the requirements of the Securities Act of 1933, the Registrant certifies
  that it has reasonable grounds to believe that it meets all of the
  requirements of filing on Form S-8 and has duly caused this Registration
  Statement to be signed on its behalf by the undersigned, thereunto duly
  authorized, in the City of Warrendale, Commonwealth of Pennsylvania, on
  December 23, 2004.
AMERICAN EAGLE OUTFITTERS,
        INC.
/s/ James V. O'Donnell
James V. O'Donnell, Chief
        Executive Officer
Pursuant
  to the requirements of the Securities Act of 1933, this Registration Statement
  has been signed by the following persons in the capacities and on the dates
  indicated:
Signature
Title
Date
/s/ James V. O'Donnell
James V. O'Donnell
Chief Executive Officer and Director
(Principal Executive Officer)
December 23, 2004
/s/ Roger S. Markfield
Roger S. Markfield
Vice-Chairman, President and Director
December 23, 2004
/s/ Laura A. Weil
Laura A. Weil
Executive Vice President and Chief Financial
      Officer
(Principal Financial Officer)
December 23, 2004
/s/ Dale E. Clifton
Dale E. Clifton
Vice President, Controller, and Chief
      Accounting Officer
(Principal Accounting Officer)
December 23, 2004
*Jay L. Schottenstein
Jay L. Schottenstein
Chairman of the Board and
    Director
December 23, 2004
*George Kolber
George
      Kolber
Vice Chairman of the Board and
      Director
December 23, 2004
*Ari Deshe
Ari
      Deshe
Director
December 23, 2004
*Jon P. Diamond
Jon
      P. Diamond
Director
December 23, 2004
*Michael G. Jesselson
Michael
      G. Jesselson
Director
December 23, 2004
*John L. Marakas
John
      L. Marakas
Director
December 23, 2004
*Robert R. McMaster
Robert R McMaster
Director
December 23, 2004
*Janice E. Page
Janice E.
    Page
Director
December 23, 2004
*Gerald E. Wedren
Gerald E. Wedren
Director
December 23, 2004
*Larry M. Wolf
Larry M. Wolf
Director
December 23, 2004
*  By:
/s/ Laura A.
  Weil
Laura A. Weil,
  attorney-in-fact for each
of the persons indicated
Pursuant to the requirements
  of the Securities Act of 1933, the Company, as Plan sponsor and fiduciary of
  the Plan, has duly caused this Registration Statement to be signed on its
  behalf by the undersigned, thereunto duly authorized, in the city of
  Warrendale, Commonwealth of Pennsylvania, on December 23, 2004.
AMERICAN EAGLE OUTFITTERS,
        INC.
/s/ James V.
        O'Donnell
James V. O'Donnell, Chief
        Executive Officer
Registration No. 333-______________
_____________________________________________________________________________________________
SECURITIES
  AND EXCHANGE COMMISSION
WASHINGTON,
  D.C.  20549
______________________________
FORM S-8
REGISTRATION
  STATEMENT
UNDER
THE
  SECURITIES ACT OF 1933
______________________________
AMERICAN EAGLE
  OUTFITTERS, INC.
______________________________
EXHIBITS
______________________________
EXHIBIT INDEX
Exhibit
Number
Exhibit
Description
4(a)
*
American Eagle Outfitters, Inc. Profit
      Sharing and 401(k) Plan.
4(b)
*
Second Amended and Restated Certificate of
      Incorporation of American Eagle Outfitters, Inc., as amended*.
4(c)
Amended and Restated Bylaws (previously
      filed as Exhibit 3.2 to Registration statement on Form S-4 (File No.
      333-68609) filed December 9, 1998, as amended, and incorporated herein by
      reference).
5
*
Opinion of Porter, Wright, Morris & Arthur
      LLP regarding legality.
15
*
Acknowledgement of Independent Registered
      Public Accounting Firm.
23(a)
Consent of Porter, Wright, Morris & Arthur
      LLP (included in Exhibit 5 filed herewith).
23(b)
*
Consent of Independent Registered Public
      Accounting Firm.
24
*
Powers of Attorney.
________________
* Filed herewith.