<DOCUMENT>
<TYPE>EX-21
<SEQUENCE>2
<FILENAME>l87782aex21.txt
<DESCRIPTION>EXHIBIT 21
<TEXT>

<PAGE>   1


                                                                      EXHIBIT 21
                                                                      ----------

                         SUBSIDIARIES OF THE REGISTRANT

<TABLE>
<CAPTION>

                                                                                 Jurisdiction
             Subsidiaries (a)                                                    of Incorporation
             ------------                                                        ----------------
<S>                                                                             <C>
Abercrombie & Fitch Management Co. (b)                                           Delaware
Abercrombie & Fitch Stores, Inc. (c)                                             Delaware
A&F Trademark, Inc. (c)                                                          Delaware
Abercrombie & Fitch Trading Co. (c)                                              Delaware
</TABLE>

(a)      The names of certain subsidiaries are omitted since such unnamed
         subsidiaries, considered in the aggregate as a single subsidiary, would
         not constitute a significant subsidiary as of February 3, 2001.

(b)      Wholly-owned subsidiary of Abercrombie & Fitch Holding Corporation, a
         Delaware corporation and a wholly-owned subsidiary of the registrant.

(c)      Wholly-owned subsidiary of Abercrombie & Fitch Management Co.

</TEXT>
</DOCUMENT>