FORM  10-Q
                           SECURITIES  AND  EXCHANGE  COMMISSION
                                  WASHINGTON,  D.C.  20549


(Mark  One)
          (X)  Quarterly  Report  Pursuant  to  Section  13  or  15(d)  of  the
               Securities  Exchange  Act  of  1934

For the Quarterly Period Ended    April  29,  2000
                                          OR

          ( )  Transition  Report  Pursuant  to  Section  13  or  15(d)  of  the
               Securities  Exchange  Act  of  1934

For  the  transition  period  from          to
Commission  file  number                  1-8899

                                   CLAIRE'S  STORES,  INC.

          (Exact  name  of  registrant  as  specified  in  its  charter)

       Delaware                                         59-0940416
(State  or  other  jurisdiction  of                  (I.R.S.  Employer
 incorporation  or  organization)                    Identification  No.)

         3 S.W. 129th Avenue                                33027
      Pembroke  Pines,  Florida                          (Zip  Code)
(Address of principal executive offices)

                                      (954)  433-3900
           (Registrant's telephone number, including area code)

(Former  name, former address and former fiscal year, if changed since last
report)


Indicate by check mark whether the registrant (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the  preceding  12  months  (or  for such shorter period that the registrant was
required  to  file  such  reports),  and  (2)  has  been  subject to such filing
requirements  for  the  past  90  days.  Yes  X.  No.


The  number  of shares of the registrant's Common Stock and Class A Common Stock
outstanding  as  of  May  27,  2000  was 48,389,994 and 2,861,361, respectively,
excluding  treasury  shares.


<PAGE>
                   CLAIRE'S  STORES,  INC.  AND  SUBSIDIARIES
                                    INDEX

                                                                      PAGE  NO.
                                                                      ---------

PART  I.    FINANCIAL  INFORMATION
----------------------------------

     ITEM  1.     FINANCIAL  STATEMENTS

     Condensed Consolidated Balance Sheets at April 29, 2000 and
           January  29,  2000.                                                3

     Condensed  Consolidated  Statements  of  Income  and  Comprehensive
           Income  for  the  Three  Months  Ended  April  29,  2000  and
           May  1,  1999.                                                     4

     Condensed  Consolidated  Statements  of  Cash  Flows  for  the  Three
           Months  Ended  April  29,  2000  and  May  1,  1999.               5

     Notes  to  Condensed  Consolidated  Financial  Statements                6

     ITEM  2.     MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF
                  FINANCIAL  CONDITION  AND  RESULTS  OF
                  OPERATIONS                                                7-9

PART  II.  OTHER  INFORMATION

     ITEM  6.     EXHIBITS  AND  REPORTS  ON  FORM  8-K


                                        2
<PAGE>
<TABLE>
<CAPTION>
                                 PART I.  FINANCIAL INFORMATION
                             CLAIRE'S STORES, INC. AND SUBSIDIARIES
                             CONDENSED CONSOLIDATED BALANCE SHEETS
                                          (Unaudited)

                                                                          APR. 29,    JAN. 29,
                                                                            2000        2000
                                                                         ----------  ----------
                                                                              (In thousands)
<S>                                                                      <C>         <C>
Current assets:
   Cash and cash equivalents                                             $ 110,188   $ 137,414
   Short-term investments                                                    5,972       3,456
   Inventories                                                             113,130     109,464
   Prepaid expenses and other current assets                                50,474      39,684
                                                                         ---------   ---------
Total current assets                                                       279,764     290,018
                                                                         ---------   ---------

Property and equipment:
   Land and building                                                        17,642      17,568
   Furniture, fixtures and equipment                                       162,364     156,688
   Leasehold improvements                                                  130,910     129,767
                                                                         ---------   ---------
                                                                           310,916     304,023
   Less accumulated depreciation and amortization                         (143,145)   (137,244)
                                                                         ---------   ---------
                                                                           167,771     166,779
                                                                         ---------   ---------

Goodwill, net                                                              216,337     211,982
Other assets                                                                35,434      33,320
                                                                         ---------   ---------
                                                                           251,771     245,302
                                                                          --------   ---------
                                                                         $ 699,306   $ 702,099
                                                                         =========   =========
LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
   Loan payable to bank                                                  $  11,792   $   8,759
   Trade accounts payable                                                   44,865      35,911
   Income taxes payable                                                      5,038      17,149
   Dividends payable                                                         2,046       2,045
   Accrued expenses                                                         33,883      32,991
                                                                         ---------   ---------
         Total current liabilities                                          97,624      96,855
                                                                         ---------   ---------

Long term liabilities:
   Long term debt                                                          189,500     192,000
   Deferred credits                                                         14,770      14,458
                                                                         ---------   ---------
                                                                           204,270     206,458
                                                                         ---------   ---------
Stockholders' equity:
   Preferred stock par value $1.00 per share; authorized
     1,000,000 shares, issued and outstanding 0 shares                           -           -
   Class A common stock par value $.05 per share;
     authorized 20,000,000 shares, issued 2,861,852
     shares and 2,868,380 shares                                               143         143
   Common stock par value $.05 per share; authorized
     150,000,000 shares, issued 48,389,503 shares and
     48,374,326 shares                                                       2,419       2,419
   Additional paid-in capital                                               29,343      29,291
   Accumulated other comprehensive income                                   (3,657)       (228)
   Retained earnings                                                       369,616     367,613
                                                                         ---------   ---------
                                                                           397,864     399,238
   Treasury stock, at cost, (109,882 shares)                                  (452)       (452)
                                                                         ---------   ---------
                                                                           397,412     398,786
                                                                         ---------   ---------
Commitments and contingencies
                                                                         $ 699,306   $ 702,099
                                                                         =========   =========

See accompanying notes to condensed consolidated financial statements.
-----------------------------------------------------------------------
</TABLE>


                                        3
<PAGE>
<TABLE>
<CAPTION>
                          CLAIRE'S  STORES,  INC.  AND  SUBSIDIARIES
           CONDENSED  CONSOLIDATED  STATEMENTS  OF  INCOME  AND  COMPREHENSIVE  INCOME
                                         (Unaudited)

                                                                          THREE MONTHS ENDED
                                                                         APR. 29,     MAY 1,
                                                                           2000       1999
                                                                         ---------  ---------
                                                                             (In thousands)
<S>                                                                      <C>        <C>

Net sales                                                                $232,000   $170,663
Cost of sales, occupancy and buying expenses                              128,396     84,993
                                                                        ---------   --------
Gross profit                                                              103,604     85,670
                                                                        ---------   --------

Other expenses:
   Selling, general and administrative                                     84,791     59,111
   Depreciation and amortization                                           10,543      6,289
   Interest expense (income), net                                           1,940     (1,634)
                                                                        ---------   --------
                                                                           97,274     63,766
                                                                        ---------   --------

   Income from continuing operations before
     income taxes                                                           6,330     21,904

Income taxes                                                                2,337      8,104
                                                                        ---------   --------

Net income                                                                  3,993     13,800
                                                                        ---------   --------
Other comprehensive income:
   Foreign currency translation adjustments                                (3,429)       232
   Unrealized gain on securities                                                -      2,540
                                                                        ---------   --------
     Comprehensive income                                                $    564   $ 16,572
                                                                         ========   ========

Net income per share:
   Basic                                                                 $   0.08   $   0.27
                                                                         ========   ========

   Diluted                                                               $   0.08   $   0.27
                                                                         ========   ========

Average common shares outstanding - Basic                                  51,139     50,854
                                                                         ========   ========

Average common shares outstanding - Diluted                                51,325     51,332
                                                                         ========   ========


See accompanying notes to condensed consolidated financial statements.
</TABLE>


                                        4
<PAGE>
<TABLE>
<CAPTION>
                        CLAIRE'S  STORES,  INC.  AND  SUBSIDIARIES
                    CONDENSED  CONSOLIDATED  STATEMENTS  OF  CASH  FLOWS
                                    (Unaudited)

                                                                          THREE MONTHS ENDED
                                                                          APR. 29,    MAY 1,
                                                                           2000       1999
                                                                         ---------  ---------
                                                                            (In thousands)
<S>                                                                      <C>        <C>
Cash flows from operating activities:
   Net income                                                            $  3,993   $ 13,800
   Adjustments to reconcile net income to net cash
     provided by operating activities:
   Depreciation and amortization                                           10,543      6,289
   Loss on retirement of property and equipment                               372        220
   Changes in assets and liabilities:
   Increase in -
     Inventories                                                           (3,109)    (4,620)
     Prepaid expenses and other assets                                     (6,883)    (5,399)
   Increase (decrease) in -
     Trade accounts payable                                                 7,262     11,165
     Income taxes payable                                                 (11,875)    (4,473)
     Accrued expenses                                                        (457)    (5,655)
     Deferred credits                                                         312        680
                                                                         --------   --------

   Net cash provided by operating activities                                  158     12,007
                                                                         --------   --------

Cash flows from investing activities:
   Acquisition of property and equipment                                   (9,022)    (9,906)
   Sale (purchase) of short-term investments, net                          (2,517)    10,053
   Acquisition of business, net of cash acquired                           (9,548)   (18,000)
                                                                         --------   --------

     Net cash used in investing activities                                (21,087)   (17,853)
                                                                         --------   --------

Cash flows from financing activities:
   Principal payments on debt                                                (927)         -
   Proceeds from stock options exercised                                       49        965
   Dividends paid                                                          (1,990)    (1,976)
                                                                         --------   --------

     Net cash used in financing activities                                 (2,868)    (1,011)
                                                                         --------   --------
Effect of foreign currency exchange rate changes                           (3,429)       180
                                                                         --------   --------
Net decrease in cash and cash equivalents                                 (27,226)    (6,677)

Cash and cash equivalents at beginning of period                          137,414    117,546
                                                                         --------   --------
Cash and cash equivalents at end of period                               $110,188   $110,869
                                                                         ========   ========


See accompanying notes to condensed consolidated financial statements.
-----------------------------------------------------------------------
</TABLE>


                                        5
<PAGE>
              CLAIRE'S  STORES,  INC.  AND  SUBSIDIARIES
     NOTES  TO  CONDENSED  CONSOLIDATED  FINANCIAL  STATEMENTS

1.     The  accompanying  unaudited  condensed consolidated financial statements
reflect  all adjustments (consisting only of normal recurring adjustments) which
are,  in the opinion of management, necessary to a fair statement of the results
for  the  interim  periods.  These  financial  statements  have been prepared in
accordance  with  the instructions to Form 10-Q and therefore do not include all
of  the  information  or  footnotes necessary for a complete presentation.  They
should  be  read  in conjunction with the Company's audited financial statements
included  as  part  of the Annual Report on Form 10-K for the year ended January
29, 2000 filed with the Securities and Exchange Commission.  Due to the seasonal
nature  of the Company's business, the results of operations for the first three
months  of  the  year  are  not  indicative  of  the results of operations on an
annualized  basis.

2.     Basic  net  income  per  share is based on the weighted average number of
shares  of  Class  A Common Stock and Common Stock outstanding during the period
presented  while  diluted  net  income per share includes the dilutive effect of
stock  options.  Options  to purchase 570,500 and 11,806 shares of common stock,
at  prices  ranging from $18.63 to $30.25 per share and at a price of $28.81 per
share,  respectively, were outstanding for the quarters ended April 29, 2000 and
May  1,  1999, respectively, but were not included in the computation of diluted
earnings  per  share  because the options' exercise prices were greater than the
average  market  price  of  the common shares for the respective fiscal quarter.

3.     In  February  2000, the Company completed its acquisition of Cleopatre, a
privately  held 42 store fashion accessory chain with its headquarters in Paris,
France.  The  transaction  was  accounted for as a purchase.  The purchase price
was approximately $11 million.  The excess purchase price over fair market value
of the underlying assets was allocated to goodwill, which will be amortized over
twenty-five  years.

4.     The  following  unaudited pro forma financial information gives effect to
the  acquisition  of  Afterthoughts  as  if it had occurred on February 1, 1998.
This  unaudited  pro  forma  financial  information  includes the effects of (a)
amortization of goodwill; (b) the interest expense, net impact of the funds used
and  borrowed to consummate the acquisition and (c) the federal and state income
taxes  relating  to  the  other adjustments at a combined statutory rate of 38%.

Prior  to  the acquisition, Afterthoughts operated as a division of subsidiaries
of  the  Venator  Group,  Inc.  ("Venator") and certain overhead costs and other
expenses were allocated to Afterthoughts by Venator.  Accordingly, the unaudited
pro forma financial information includes such overhead costs and other expenses.

The  unaudited  pro forma financial information may not be comparable to and may
not  be  indicative  of  the  Company=s  results of operations subsequent to the
acquisition because Afterthoughts was not under common control or management and
had  different  capital  structures  during  the  periods  presented.

<TABLE>
<CAPTION>
                                         THREE MONTHS ENDED
                                              MAY 1,
                                               1999
                                             --------
                                  (In thousands, except for share data)
<S>                                           <C>

     Net Sales                                $221,379
     Income before taxes                        19,119
     Net income                                 12,006
     Earnings per common share, basic             0.24
     Earnings per common share, diluted           0.23
</TABLE>


                                        6
<PAGE>
ITEM  2.    MANAGEMENT'S  DISCUSSION  AND  ANALYSIS  OF  FINANCIAL CONDITION AND
            RESULTS  OF  OPERATIONS.

RESULTS  OF  OPERATIONS

Net  sales for the three months ended April 29, 2000 increased approximately 36%
over  the  comparable  period  ended  May  1, 1999.  The increase for the period
resulted  primarily  from  the  addition of a net 969 stores (or a 46% increase)
offset  by  a 4% same-store sales decrease for the quarter.  Included in the net
increase  in stores for the period are 695 Afterthoughts stores (net of closings
to  date) acquired in December 1999 and 42 Cleopatre stores acquired in February
2000.

Cost  of sales, occupancy and buying expenses increased 51% for the three months
ended  April  29,  2000  over  the  comparable  period  ended  May 1, 1999.  The
principal  reason for this increase was the rise in the number of stores and the
volume  of  merchandise sold.  As a percentage of net sales, these expenses were
55.3%  for  the three months ended April 29, 2000 and 49.8% for the three months
ended  May  1,  1999.  Due  to  the same-store sales decrease of 4% in the three
months  ended  April  29,  2000,  rent,  rent  support  and  the  cost  of  the
merchandising  department,  which  are relatively fixed in nature, increased 200
basis  points as a percentage of sales compared to the three months ended May 1,
1999.  The  cost  of  merchandise  as  a percentage of sales increased 350 basis
points  in  the  three  months  ended April 29, 2000 compared to the same period
ended  May  1,  1999.  This  increase  was  due  to  approximately $8 million of
markdown  reserves recorded due to the lack of sales momentum and high inventory
position.  The  required  merchandise  reserves  were  a  result  of higher than
planned inventory levels and lower than expected sales.  This combination caused
inventory  at  retail to increase 23.5% on a per store basis, thus affecting the
realizable  value  of  inventory  on  hand.

Selling,  general  and administrative expenses (S,G&A), as a percentage of sales
for  the  three  months ended April 29, 2000 was 36.5% compared to 34.6% for the
comparable  period  ended May 1, 1999.  This increase was primarily attributable
to  the lack of leverage caused by the same-store sales decrease discussed above
and  the  redundant  costs  related  to  the  integration  of  the Afterthoughts
division's  operations,  which  are  not  expected to be incurred by the Company
after  June  2000.

Depreciation  and  amortization  as a percentage of sales was approximately 4.5%
for  the  three  months  ended  April 29, 2000 as compared to 3.7% for the three
months ended May 1, 1999.  The increase as a percentage of sales was primarily a
result  of  the  amortization  of  goodwill  related  to  the acquisition of the
Afterthoughts  division.

Interest  expense  (income), net was $1,940,000 for the three month period ended
April  29,  2000 compared to ($1,634,000) for the comparable period ended May 1,
1999.  This  change  was  primarily due to the interest expense on the Company's
credit  facility  used  to  acquire  the  Afterthoughts  stores.

Inflation  has  not  affected  the Company as it has generally been able to pass
along  inflationary  increases  in  its  costs  through  increased sales prices.

LIQUIDITY  AND  CAPITAL  RESOURCES

Net  cash  decreased  approximately $27 million for the three months ended April
29,  2000  due  to  net  cash used for the acquisition of property and equipment
totaling  $9,022,000,  the  payment  of dividends of $1,990,000,  the payment of
$9,548,000  for  the  acquisition  of   Cleopatre  in  France  and  the  payment
of  $14,500,000   of  income   taxes  offset   by  leveraging   trade   accounts
payable  of  $7,262,000.

                                        7
<PAGE>
Inventory  at  April  29, 2000 increased 3% compared to the inventory balance at
the  end  of  the  Company's  January  29,  2000  fiscal year.  The increase was
attributable  to a net increase of 29 stores in the three months ended April 29,
2000  and  the   additional   merchandise   needed  for  the   Company's  Spring
selling  season.

For  the three months ended April 29, 2000, the Company opened 51 stores, closed
70  stores  and  acquired  42  stores  ending the quarter with 3,053 stores.  In
addition,  the  Company  remodeled  36  stores.

At  April  29,  2000,  in  connection with the acquisition of Afterthoughts, the
Company  entered  into  the  Credit  Facility pursuant to which it financed $200
million  of  the  purchase  price.  The  Credit  Facility includes a $40 million
revolving  line  of  credit which matures on December 1, 2004 and a $175 million
five year term loan, the first installment of which is due and payable beginning
December  31,  2000 with future installments, thereafter, payable on a quarterly
basis  through  December  1,  2004.  The  Credit  Facility is prepayable without
penalty  and bears interest for an initial six months at 125 basis points margin
over  the  London  Interbank  Borrowing  Rate.  The  margin  is  then  adjusted
periodically  based  on  the  Company's  performance  as  it  relates to certain
financial measurements.  At April 29, 2000, $200 million was outstanding on this
facility.

The  Credit  Facility  contains  covenants  including,  but  not  limited  to,
limitations  on investments, dividends and other restricted payments, incurrence
of  additional  debt  and  acquisitions,  as well as various financial covenants
customary  for  transactions  of  this  type.  These financial covenants include
current  ratio,  fixed  charge  coverage  ratio and current leverage ratio.  The
Company  was  in  compliance  with  these  covenants  at  April  29,  2000.

The  Company  believes  that internally generated funds and borrowings available
under  its  credit  agreements  will be sufficient to meet its current operating
needs  and  its  presently  anticipated  capital  expenditures.

YEAR  2000
----------

As  previously  reported,  over the past several years the Company developed and
implemented a plan to address the anticipated impacts of the so-called Year 2000
problem  on our information technology ("IT") systems and on non-IT systems.  We
also  surveyed selected third parties to determine the status of their Year 2000
compliance  programs.  In  addition,  we  developed contingency plans specifying
what  the  Company  would  do  if  we  or  important  third  parties experienced
disruptions  to  critical  business  activities  as  a  result  of the Year 2000
problems.

The Company's Year 2000 plan was completed in all material respects prior to the
anticipated  Year  2000  failure dates.  As of May 27, 2000, the Company has not
experienced  any materially important business disruptions or system failures as
a  result of Year 2000 issues, nor is it aware of any Year 2000 issues that have
impacted  its  suppliers  or  other  significant  third  parties  to  an  extent
significant to the Company.  However, Year 2000 compliance has many elements and
potential  consequences, some of which may not be foreseeable or may be realized
in  future  periods.  Consequently,  there  can  be no assurance that unforeseen
circumstances may not arise, or that the Company will not in the future identify
equipment  or  systems  which  are  not  Year  2000  compliant.

As  of  April  29,  2000, the Company's total incremental costs (historical plus
estimated  future  costs)  of  addressing  Year  2000 issues are estimated to be
approximately  $350,000,  of  which nearly all has been incurred to date.  These
costs  were  funded  through  operating  cash  flow.

For  further information regarding Year 2000 matters, refer to disclosures under
Forward-Looking  Statements  below.


                                        8
<PAGE>
SPECIAL  NOTE  REGARDING  FORWARD-LOOKING  STATEMENTS

The  Company  and its representatives may from time to time make oral or written
"forward-looking statements" within the meaning of the Private Securities Reform
Act  of  1995 (the "Reform Act"), including any statements that may be contained
in  the  foregoing  "Management's Discussion and Analysis of Financial Condition
and  Results  of  Operations,"  in  this  report  and  in other filings with the
Securities  and  Exchange  Commission  and in its reports to stockholders, which
represent  the  Company's  expectations or beliefs with respect to future events
and  future financial performance.  These forward-looking statements are subject
to  certain  risks  and  uncertainties.  Important  factors  currently  known to
management  that  could  cause actual results to differ materially from those in
forward-looking statements are set forth in the safe harbor compliance statement
for  forward-looking  statements in the Company's Annual Report on Form 10-K for
the  year  ended  January 29, 2000, and that statement is hereby incorporated by
reference in this Form 10-Q.  The Company does not undertake to update or revise
any  forward-looking statement to reflect changed assumptions, the occurrence of
unanticipated  events  or  changes  to  operating  results  over  time.



     PART  II.  OTHER  INFORMATION

ITEM  6.  EXHIBITS  AND  REPORTS  ON  FORM  8-K

     (a)     Exhibits

     27     Financial  Data  Schedule  (for  SEC  use  only)

     99.1     Press  Release  of  Claire's  Stores,  Inc.  dated  May  11,  2000

     (b)     Reports  on  Form  8-K

     None


                                        9
<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  thereunto  duly  authorized.



                                                   CLAIRE'S  STORES,  INC.
                                                   -----------------------
                                                         (Registrant)




Date:  June 9, 2000                               /s/ Ira D. Kaplan
                                                  -----------------
                                                  Ira D. Kaplan
                                                  Senior  Vice  President  and
                                                  Chief  Financial  Officer

                                                  (Mr. Kaplan is the Senior Vice
                                                  President and Chief Financial
                                                  Officer and has been  duly
                                                  authorized to sign on behalf
                                                  of  the  registrant)


                                       10
<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  thereunto  duly  authorized.

                                                 CLAIRE'S STORES, INC.
                                                 -----------------------
                                                     (Registrant)








Date:  June  9,  2000                            -----------------------
                                                 Ira  D.  Kaplan
                                                 Senior  Vice  President  and
                                                 Chief  Financial  Officer

                                                 (Mr. Kaplan is  the Senior Vice
                                                 President and Chief Financial
                                                 Officer and has been  duly
                                                 authorized to sign on behalf
                                                 of the registrant)


                                       11
<PAGE>