Independent Accountants' Consent


The Plan Administrator and Trustee
Linens 'n Things, Inc.
Linens 'n Things, Inc. 401(k) Plan:


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
June 16,  2000  relating  to the  statements of net  assets  available  for plan
benefits of the Linens 'n Things,  Inc.  401(k) Plan as of December 31, 1999 and
1998 and the  related  statements  of changes in net assets  available  for plan
benefits, which report  appears in the  December  31, 1999 Annual  Report of the
Linens 'n Things, Inc. 401(k) Plan on Form 11-K.


KPMG LLP
New York, New York
June 28, 2000