UNITED STATES
                       SECURITIES AND EXCHANGE COMMISSION
                             Washington, D.C. 20549



                                    FORM 8-K

                                 CURRENT REPORT
                     Pursuant to Section 13 or 15(d) of the
                         Securities Exchange Act of 1934



       Date of Report (Date of earliest event reported): September 2, 2004
                                                         -----------------


                             ABERCROMBIE & FITCH CO.
              -----------------------------------------------------
             (Exact name of registrant as specified in its charter)



                                                        
              Delaware                 1-12107                   31-1469076
           --------------          ----------------           ------------------
          (State or other          (Commission File             (IRS Employer
          jurisdiction of                Number)              Identification No.)
          incorporation)

                     6301 Fitch Path, New Albany, Ohio 43054
            --------------------------------------------------------
               (Address of principal executive offices) (Zip Code)

                                 (614) 283-6500
            ---------------------------------------------------------
              (Registrant's telephone number, including area code)

                                 Not Applicable
                         -------------------------------
                         (Former name or former address,
                          if changed since last report)


Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions (see General Instruction A.2. below):

[  ]       Written communications pursuant to Rule 425 under the Securities
           Act (17 CFR 230.425)

[  ]       Soliciting material pursuant to Rule 14a-12 under the Exchange
           Act (17 CFR 240.14a-12)

[  ]       Pre-commencement communications pursuant to Rule 14d-2(b) under the
           Exchange Act (17 CFR 240.14d-2(b))

[  ]       Pre-commencement communications pursuant to Rule 13e-4(c) under the
           Exchange Act(17 CFR 240.13e-4(c))



Section 7 - Regulation FD
-------------------------

Item 7.01.        Regulation FD Disclosure.
------------------------------------------

         On September 2, 2004, Abercrombie & Fitch Co. (the "Company") issued a
news release reporting net sales for the four-week period ended August 28, 2004
and for the fiscal year-to-date. A copy of this news release is furnished as
Exhibit 99 and is incorporated herein by reference.

         The information in this Current Report on Form 8-K, including Exhibit
99 furnished herewith, is being furnished and shall not be deemed to be "filed"
for purposes of Section 18 of the Securities Exchange Act of 1934 (the "Exchange
Act") or otherwise subject to the liabilities of that Section, nor shall such
information be deemed to be incorporated by reference in any registration
statement or other document filed under the Securities Act of 1933 or the
Exchange Act, except as otherwise stated in such filing.




                                  [Remainder of page intentionally left blank;
                                         signature on following page.]





                                    SIGNATURE


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                      ABERCROMBIE & FITCH CO.


Dated:  September 2, 2004             By: /s/ Susan J. Riley
                                         ---------------------------------------
                                         Susan J. Riley
                                         Senior Vice President-Chief
                                         Financial Officer






                                INDEX TO EXHIBITS


                           Current Report on Form 8-K
                             Dated September 2, 2004

                             Abercrombie & Fitch Co.




Exhibit No.           Description
-----------           -----------
                   
    99                News Release issued by Abercrombie & Fitch Co. on September 2, 2004