CLAIRE'S STORES, INC.
                                  3 S.W. 129 STREET
                                PEMBROKE PINES, FL  33027

                                                              
September 23, 1998

Securities and Exchange Commission
Washington, D.C.  20549

Gentlemen:

Pursuant to the requirements of the Securities Exchange Act of 
1934, we are transmitting herewith the attached Form 10-Q/A which
amends the Financial Data Schedules referred to in Exhibit 27.

Sincerely,

CLAIRE'S STORES, INC.

/s/Ira Kaplan

Ira Kaplan, 
Senior Vice President, 
 Chief Financial Officer & Treasurer



<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 16, 1998                      /s/ Ira D. Kaplan        
                                             Ira D. Kaplan
                                        Senior Vice President, Chief Financial 
                                        Officer and Treasurer

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

                                        
                                        
<PAGE>

<TABLE> <S> <C>

<ARTICLE> 5
<LEGEND>
This schedule contains summary financial information extracted from SEC
Form 10Q and is qualified in its entirety by reference to such financial
statements.
</LEGEND>
<RESTATED> 
<MULTIPLIER> 1,000
       
<S>                             <C>
<PERIOD-TYPE>                   3-MOS
<FISCAL-YEAR-END>                          JAN-31-1998
<PERIOD-START>                             FEB-02-1997
<PERIOD-END>                               MAY-03-1997
<CASH>                                          97,984
<SECURITIES>                                         0
<RECEIVABLES>                                        0
<ALLOWANCES>                                         0
<INVENTORY>                                     45,831
<CURRENT-ASSETS>                               157,634
<PP&E>                                         166,605
<DEPRECIATION>                                  89,267
<TOTAL-ASSETS>                                 254,436
<CURRENT-LIABILITIES>                           40,020
<BONDS>                                              0
                                0
                                          0
<COMMON>                                         2,425
<OTHER-SE>                                     205,075
<TOTAL-LIABILITY-AND-EQUITY>                   254,436
<SALES>                                        114,381
<TOTAL-REVENUES>                               114,381
<CGS>                                                0
<TOTAL-COSTS>                                   57,975
<OTHER-EXPENSES>                                42,624
<LOSS-PROVISION>                                     0
<INTEREST-EXPENSE>                                   0
<INCOME-PRETAX>                                 13,782
<INCOME-TAX>                                     5,168
<INCOME-CONTINUING>                              8,614
<DISCONTINUED>                                       0
<EXTRAORDINARY>                                      0
<CHANGES>                                            0
<NET-INCOME>                                     8,614
<EPS-PRIMARY>                                      .17
<EPS-DILUTED>                                      .17<F1>
<FN>
<F1>Restated to reflect the adoption of Statement of Financial Accounting
Standards No. 128, Earnings Per Share, and the merger with Lux Corporation
accounted as a pooling of interests.
</FN>
        

</TABLE>



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