Accountants' Acknowledgment


Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:      Registration Statement Numbers 333-26819, 333-26827, 333-55803,
         333-71903 and 333-42874 on Forms S-8

With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness  of the use therein of our report  dated July 19, 2000  related to our
review of interim financial information.

Pursuant to Rule 436(c)  under the  Securities  Act of 1933,  such report is not
considered  a part of a  registration  statement  prepared  or  certified  by an
accountant or a report prepared or certified by an accountant within the meaning
of Sections 7 and 11 of the Act.




KPMG LLP



New York, New York
August 15, 2000