EXHIBIT 10.26 AMENDMENT TO EMPLOYMENT AGREEMENT

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                                                                   EXHIBIT 10.26

                                  AMENDMENT TO

                              EMPLOYMENT AGREEMENT

      This AMENDMENT TO EMPLOYMENT AGREEMENT (the "Amendment") is entered into

as of April 11, 2005, by and between Abercrombie & Fitch Co., a Delaware

corporation (the "Company"), and Robert S. Singer (the "Executive") (hereinafter

collectively referred to as "the Parties").

                                   WITNESSETH:

      WHEREAS, on May 17, 2004, the Company and Executive executed an employment

agreement (the "Agreement");

      WHEREAS, the Company and Executive desire to amend the Agreement;

      NOW, THEREFORE, in consideration of the premises and mutual covenants and

promises of the Parties contained herein and other good and valuable

consideration, the receipt and sufficiency of which are hereby acknowledged, the

Parties, intending to be legally bound, hereby agree to modify and amend the

Agreement as follo