Related Party Transactions and Outside Related Director Information

Buckle, Inc. (The) (BKE)

5/1/2006 Proxy Information

The total amount owed to the Company by the Hirschfeld Family Trust is $915,000 ($600,000 principal plus $315,000 of accrued interest). The loans are repayable with interest at the rate of 5 percent per annum and are represented by Promissory Notes dated July 27, 1994, July 14, 1995 and July 16, 1996, and are secured pursuant to and in accordance with the terms of a collateral assignment dated July 27, 1994, pursuant to which Jeffrey L. Orr, as Trustee, has assigned and conveyed to the Company, as security for the loan, all of the TrustŐs right, title and interest in a certain life insurance policy owned by the Trust and insuring the life of Daniel J. Hirschfeld. The 1996 loan completed the planned periodic premium payments due on the insurance policy, requiring no additional loans.

Mr. Hirschfeld has served as Chairman of The Buckle, Inc. since April 1991. Prior to April 1991, he served as President and Chief Executive Officer.