American Eagle Outfitters Reports Record EPS of $0.66 for Third Quarter 2006

November 14, 2006

Provides Fourth Quarter EPS Guidance

WARRENDALE, Pa.--(BUSINESS WIRE)--Nov. 14, 2006--American Eagle Outfitters, Inc. (NASDAQ:AEOS) today announced that earnings for the third quarter ended October 28, 2006 increased 40% to $0.66 per diluted share from $0.47 per diluted share for the quarter ended October 29, 2005. Included in the third quarter 2006 earnings per diluted share of $0.66 is $0.01 per share of stock option expense, which was not included last year. Net income for the fiscal 2006 third quarter increased to $100.9 million from $73.3 million for the same period last year.

"American Eagle delivered strong sales and earnings growth in the third quarter, exceeding our expectations," said CEO Jim O'Donnell. "On-trend assortments and well-managed inventories led to our best third quarter operating margin and the eleventh consecutive quarter of record sales and earnings."

Third Quarter Results

Total sales increased 20% to $696.3 million from $580.5 million in the corresponding period last year. Comparable store sales increased 13% following a 14% increase last year.

Gross profit for the third quarter increased to $342.5 million, or 49.2% as a percent to sales, from $269.4 million, or 46.4% as a percent to sales last year. Gross profit as a percent to sales reached a historical third quarter high, reflecting a higher merchandise margin and the leveraging of buying, occupancy and warehousing expense.

Selling, general & administrative expenses of $170.0 million were 24.4% as a percent to sales. This compared to $137.8 million, or 23.7% as a percent to sales last year. Included in SG&A was 30 basis points of stock option expense that was not included last year. Additionally, the company continued to absorb incremental expenses related to MARTIN + OSA, representing approximately 30 basis points of SG&A.

Operating income for the quarter increased 35% to $152.5 million from $112.8 million last year. As a percent to sales, operating income increased to 21.9%, a historical high for the third quarter, compared to 19.5% last year.

Other income for the second quarter was $9.1 million compared to $4.5 million last year. The increase reflected a larger investment balance, as well as a higher yield compared to last year.

Growth Strategies Advance

The company made progress in several of its key growth strategies during the quarter, including the following developments:

    --  In September, the company successfully launched aerie by
        American Eagle, its first sub-brand. The new intimates brand
        was met with strong customer acceptance. Undies, bras and
        dorm-wear all achieved strong performance, contributing to
        both sales and earnings. The company is currently evaluating a
        variety of aerie store formats, including two new stand-alone
        locations. It will open the third aerie stand-alone store
        before Thanksgiving.

    --  The company's real estate expansion plans continued. During
        the third quarter, American Eagle opened 19 new AE stores and
        remodeled nine stores, and is on-track to complete 46 new AE
        store openings and 65 renovations this year. Together with
        five new MARTIN + OSA stores, total gross square footage is
        expected to increase 8% this year.

    --  Also in September, American Eagle launched its new retail
        concept, MARTIN + OSA. While still in the early stage of
        development, management is confident that the brand concept
        targeting 25 to 40 year olds presents a meaningful growth
        opportunity. The company will have five MARTIN + OSA stores
        open in time for the holidays and plans to open 15 stores next
        year.

    Stock Repurchase

During the quarter, the company completed the repurchase of 2.0 million shares of common stock for approximately $76.3 million.

Capital Expenditures

Through the first nine months of 2006, capital expenditures totaled $162 million. For fiscal year 2006, management expects capital expenditures to be approximately $215 million. This includes new and remodeled stores, a new Pittsburgh headquarters, a new data center, as well as an expanded Kansas distribution facility.

Fourth Quarter Guidance

The holiday season has started off well, with a positive customer response to the new collection. At this time, Management expects fourth quarter earnings to be in the range of $0.94 to $0.96 cents per share, compared to $0.71 per share last year. The 2006 fourth quarter earnings guidance includes stock option expense of approximately $0.01 per share. For the year, stock option expense is expected to be approximately $0.05 per share.

Conference Call Information

At 9:00 a.m. Eastern Time, on November 14, 2006, the company's management team will host a conference call to review the financial results. To listen to the call, dial 1-877-601-0864 five to seven minutes prior to the scheduled start time. The conference call will also be simultaneously broadcast over the Internet at www.ae.com or www.streetevents.com. Anyone unable to listen to the call can access a replay beginning November 14, 2006 at 12:00 p.m. Eastern Time through November 28, 2006. To listen to the replay, dial 1-800-642-1687 and reference confirmation code 5562067#. An audio replay of the conference call will also be available at www.ae.com.

About American Eagle Outfitters:

American Eagle Outfitters (Nasdaq: AEOS) is a leading retailer that designs, markets and sells its own brand of laidback, current clothing targeting 15 to 25 year-olds, providing high-quality merchandise at affordable prices. AE's original collection includes standards like jeans and graphic Ts as well as essentials like accessories, outerwear, footwear, basics and swimwear. American Eagle Outfitters currently operates 831 stores in 50 states, the District of Columbia and Puerto Rico, and 72 AE stores in Canada. AE also operates ae.com, which offers additional sizes and styles of favorite AE merchandise and ships around the world. In September of this year, the company launched a new collection of dormwear and intimates. "aerie by American Eagle" is now available in American Eagle stores across the country and at aerie.com. It includes bras, undies, camis, hoodies, robes, boxers, sweats and leggings for the AE girl. Designed to be sweetly sexy, comfortable and cozy, aerie offers AE customers a new way to express their personal style everyday, from the dormroom to the coffee shop to the classroom. The company has also introduced MARTIN + OSA, a new sportswear concept targeting 25 to 40 year-old women and men. MARTIN + OSA carries apparel, accessories and footwear, using denim and sport inspiration to design fun and sport back into sportswear. MARTIN + OSA currently operates four stores and plans to open one additional store this year. For additional information and updates, visit martinandosa.com.

"Safe Harbor" Statement under the Private Securities Litigation Reform Act of 1995: This release contains forward-looking statements, which represent our expectations or beliefs concerning future events, specifically regarding fourth quarter earnings, real estate, aerie and MARTIN + OSA. All forward-looking statements made by the Company involve material risks and uncertainties and are subject to change based on factors beyond the Company's control. Such factors include, but are not limited to the risk that fourth quarter sales, markdowns and/or earnings expectations may not be achieved, real estate and aerie growth may not occur as planned, MARTIN +OSA store openings may not proceed as planned and those other risks described in the Risk Factor Section of the Company's Form 10-K and Form 10-Q filed with the Securities and Exchange Commission. Accordingly, the Company's future performance and financial results may differ materially from those expressed or implied in any such forward-looking statements. The Company does not undertake to publicly update or revise its forward-looking statements even if future changes make it clear that projected results expressed or implied will not be realized.

                   AMERICAN EAGLE OUTFITTERS, INC.
                CONDENSED CONSOLIDATED BALANCE SHEETS
                        (Dollars in thousands)



                                   October 28, January 28, October 29,
                                      2006        2006        2005
                                   ----------- ----------- -----------
                                   (Unaudited)             (Unaudited)

ASSETS
 Cash, cash equivalents and short-
  term investments                $   757,927 $   751,518 $   556,375
 Merchandise inventory                348,631     210,739     303,050
 Other current assets                 102,276     102,341      98,620
 Assets held for sale                       -      12,183      13,059
                                   ----------- ----------- -----------
    Total current assets            1,208,834   1,076,781     971,104
                                   ----------- ----------- -----------
 Property and equipment, net          440,868     345,518     338,995
 Goodwill, net                          9,950       9,950       9,950
 Long-term investments                146,140     145,774     123,461
 Other assets, net                     34,502      27,626      33,566
                                   ----------- ----------- -----------
    Total Assets                  $ 1,840,294 $ 1,605,649 $ 1,477,076
                                   =========== =========== ===========

LIABILITIES AND STOCKHOLDERS'
 EQUITY
 Accounts payable                 $   213,049 $   139,197 $   153,960
 Accrued compensation and payroll
  taxes                                46,716      48,050      41,895
 Accrued rent                          52,033      52,506      49,473
 Accrued income and other taxes        28,173      43,273      17,257
 Unredeemed stored value cards and
  gift certificates                    25,672      43,045      19,065
 Current portion of deferred lease
  credits                              10,408      10,406      10,422
 Other current liabilities             18,987      15,010      15,858
                                   ----------- ----------- -----------
    Total current liabilities         395,038     351,487     307,930
                                   ----------- ----------- -----------
 Deferred lease credits                65,174      60,087      64,021
 Other non-current liabilities         47,295      38,523      35,423
                                   ----------- ----------- -----------
    Total non-current liabilities     112,469      98,610      99,444
                                   ----------- ----------- -----------
    Total stockholders' equity      1,332,787   1,155,552   1,069,702
                                   ----------- ----------- -----------
    Total Liabilities and
     Stockholders' Equity         $ 1,840,294 $ 1,605,649 $ 1,477,076
                                   =========== =========== ===========

 Current Ratio                           3.06        3.06        3.15
                   AMERICAN EAGLE OUTFITTERS, INC.
                CONSOLIDATED STATEMENTS OF OPERATIONS
     (Dollars and shares in thousands, except per share amounts)
                             (Unaudited)

                                           Three Months Ended
                                  ------------------------------------
                                  October 28,  % of  October 29, % of
                                     2006     Sales     2005    Sales
                                  ------------------ -----------------

 Net sales                       $   696,290  100.0%$   580,547 100.0%
 Cost of sales, including certain
  buying, occupancy and
  warehousing expenses               353,803   50.8%    311,180  53.6%
                                  ------------------ -----------------
 Gross profit                        342,487   49.2%    269,367  46.4%
 Selling, general and
  administrative expenses            169,993   24.4%    137,783  23.7%
 Depreciation and amortization        19,993    2.9%     18,746   3.2%
                                  ------------------ -----------------
 Operating income                    152,501   21.9%    112,838  19.5%
 Other income, net                     9,080    1.3%      4,542   0.7%
                                  ------------------ -----------------
 Income before income taxes          161,581   23.2%    117,380  20.2%
 Provision for income taxes           60,636    8.7%     44,023   7.6%
                                  ------------------ -----------------
 Income from continuing
  operations, net of tax             100,945   14.5%     73,357  12.6%
 Loss from discontinued
  operations, net of tax                   -    0.0%        (37)  0.0%
                                  ------------------ -----------------
 Net income                      $   100,945   14.5%$    73,320  12.6%
                                  ================== =================

 Basic per common share amounts:
 Income from continuing
  operations                     $      0.68        $      0.48
 Income from discontinued
  operations                               -                  -
                                  -----------        -----------
 Net income per basic common
  share                          $      0.68        $      0.48
                                  ===========        ===========

 Diluted per common share
  amounts:
 Income from continuing
  operations                     $      0.66        $      0.47
 Income from discontinued
  operations                               -                  -
                                  -----------        -----------
 Net income per diluted common
  share                          $      0.66        $      0.47
                                  ===========        ===========

 Weighted average common shares
      outstanding - basic            148,531            152,776
 Weighted average common shares
      outstanding - diluted          152,267            155,987
                                           Nine Months Ended
                                 -------------------------------------
                                  October 28,  % of  October 29, % of
                                     2006     Sales     2005    Sales
                                  ------------------ -----------------

 Net sales                       $ 1,821,044  100.0%$ 1,552,892 100.0%
 Cost of sales, including certain
  buying, occupancy and
  warehousing expenses               950,207   52.2%    833,385  53.7%
                                  ------------------ -----------------
 Gross profit                        870,837   47.8%    719,507  46.3%
 Selling, general and
  administrative expenses            449,886   24.7%    378,646  24.4%
 Depreciation and amortization        60,931    3.3%     55,429   3.6%
                                  ------------------ -----------------
 Operating income                    360,020   19.8%    285,432  18.3%
 Other income, net                    26,144    1.4%     12,931   0.8%
                                  ------------------ -----------------
 Income before income taxes          386,164   21.2%    298,363  19.1%
 Provision for income taxes          148,964    8.2%    111,788   7.2%
                                  ------------------ -----------------
 Income from continuing
  operations, net of tax             237,200   13.0%    186,575  11.9%
 Income from discontinued
  operations, net of tax                   -    0.0%         37   0.0%
                                  ------------------ -----------------
 Net income                      $   237,200   13.0%$   186,612  11.9%
                                  ================== =================

 Basic per common share amounts:
 Income from continuing
  operations                     $      1.60        $      1.22
 Income from discontinued
  operations                               -                  -
                                  -----------        -----------
 Net income per basic common
  share                          $      1.60        $      1.22
                                  ===========        ===========

 Diluted per common share
  amounts:
 Income from continuing
  operations                     $      1.56        $      1.19
 Income from discontinued
  operations                               -                  -
                                  -----------        -----------
 Net income per diluted common
  share                          $      1.56        $      1.19
                                  ===========        ===========

 Weighted average common shares
      outstanding - basic            148,592            152,767
 Weighted average common shares
      outstanding - diluted          152,184            156,658


 ---------------------------------------------------------------------

 Total gross square footage at
  end of period:                   5,064,771          4,729,612

 Store count at end of period:           906                866

CONTACT: American Eagle Outfitters Inc.
Judy Meehan, 724-776-4857
OR
Financial Media Contact
Berns Communications Group
Stacy Berns or Melissa Jaffin, 212-994-4660

SOURCE: American Eagle Outfitters, Inc.