Exhibit 15

Acknowledgment of Ernst & Young LLP

The Board of Directors and Stockholders
American Eagle Outfitters, Inc.

We are aware of the incorporation by reference in the American Eagle Outfitters, Inc. Registration Statements as follows:

• 1999 Stock Incentive Plan (Registration No. 333-34748),
  
• Employee Stock Purchase Plan (Registration No. 333-3278),
  
• 1994 Restricted Stock Plan (Registration No. 33-79350),
  
• 1994 Stock Option Plan (Registration Nos. 333-44759, 33-79358, and 333-12661),
  
• Stock Fund of American Eagle Outfitters, Inc. Profit Sharing and 401(k) Plan (Registration No. 33-84796), and
  
• Registration Statement (Form S-3) (Registration No. 333-68875)
  

of our report dated May 18, 2001 relating to the unaudited consolidated interim financial statements of American Eagle Outfitters, Inc. which is included in its Form 10-Q for the quarter ended May 5, 2001.

Pursuant to Rule 436(c) of the Securities Act of 1933, our reports are not a part of the registration statement prepared or certified by accountants within the meaning of Section 7 or 11 of the Securities Act of 1933.

/s/ Ernst & Young

Pittsburgh, Pennsylvania
May 18, 2001