Independent Accountants' Acknowledgment


Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:      June 14,  2001  Registration  Statement  on Form S-8 for the  Linens 'n
         Things, Inc. 2000 Stock Award and Incentive Plan.

With respect to the above referenced registration statement dated June 14, 2001,
we  acknowledge  our  awareness of the use therein of our report dated April 18,
2001 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
June 11, 2001