Clothing company owned by American Eagle. They sell clothes in a style stuck somewhere between JCrew, the Gap, Banana Republic, and department store crap. They are marketed to 25 to 35 year-olds (i.e. for those who grew up shopping for A&F and AE and now need to buy clothes to wear to jobs instead of keggers).
Jane: Is that shirt from American Eagle?
John: Hell no, it's from martin + osa. It looks AE, but is double the price!