Compensation Committee
Linens 'n Things, Inc.
Deferred Compensation Plan of
Linens 'n Things, Inc.:



         We consent to incorporation by reference in the Registration Statements
         Numbers 333-71903,  333-55803,  333-26827, and 333-26819 on Form S-8 of
         our report dated May 25, 2000  relating to the  statements of financial
         condition of the Deferred  Compensation Plan of Linens 'n Things,  Inc.
         as of December 31, 1999 and 1998 and the related  statements  of income
         and  changes in plan  equity,  with fund  information,  for each of the
         years in the three-year  period ended  December 31, 1999,  which report
         appears  in the  December  31,  1999  Annual  Report  of  the  Deferred
         Compensation Plan of Linens 'n Things, Inc. on Form 11-K.






KPMG LLP

New York, New York
June 28, 2000