Form 5		UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 ANNUAL STATEMENT OF CHANGES BENEFICIAL OWNERSHIP Filed pursuant to Section 16(a) of the Securities Exchange Act of 1934, Section 17(a) of the Public Utility Holding Company Act of 1935 or Section 30(h) of the Investment Company Act of 1940	OMB APPROVAL
			OMB Number:  3235-0362
			Expires: January 31, 2005
[_] [_] [_]	Check box if no longer subject to Section 16. Form 4 or Form 5 obligations may continue. See instructions 1(b). Form 3 Holdings Reported Form 4 Transactions Reported		Estimated average burden hours per response. . . 1.0

1. Name and Address of Reporting Person* Handel          Morton          E.	2. Issuer Name and Ticker or Trading Symbol Linens ’n Things, Inc. (“LIN”)		6. Relationship of Reporting Person(s) to Issuer (Check all applicable) [X]    Director                    [_]     10% Owner [_]    Officer (give             [_]    Other (specify                   title below)                     below)
(Last)             (First)            (Middle) c/o Linens ’n Things, Inc. 6 Brighton Road	3. I.R.S. Identification Number of Reporting Person, if an entity (voluntary)	4. Statement for Month/Year January 4, 2003
(Street) Clifton      New Jersey          07015		5. If Amendment, Date of Original (Month/Year)	7. Individual or Joint/Group Filing (Check Applicable Line) [X]  Form filed by One Reporting Person [_] Form filed by More than One Reporting Person
(City)             (State)             (Zip)	Table I - Non-Derivative Securities Acquired, Disposed of, or Beneficially Owned

1. Title of Security (Instr. 3)	2. Trans- action Date (mm/dd/yy)	2A. Deemed Execution Date, if any (mm/dd/yy	3. Transaction Code (Instr. 8)	4. Securities Acquired (A) or Disposed of (D) (Instr. 3, 4 and 5)			5. Amount of Securities Beneficially Owned at the end of Issuer's Fiscal Year(Instr. 3 and 4)	6. Owner- ship Form: Direct (D) or Indirect (I) (Instr. 4)	7. Nature of Indirect Beneficial Ownership (Instr. 4)
				Amount	(A) or (D)	Price
Common Stock, par value $0.01 per share							1,462	D
Common Stock, par value $0.01 per share	5/2/02		A	362	A		362	D(1)
Common Stock, par value $0.01 per share	5/9/02		A	1,000	A		1,000	D(2)

(1)  Stock Awarded in lieu of cash for Directors retainer. (2)  Restricted stock granted on May 9, 2002 of which 50% vested on November 11, 2002 and 50% will vest on May 10, 2003. Reminder: Report on a separate line for each class of securities beneficially owned directly or indirectly. * If the form is filed by more than one reporting person, see Instructions 4(b)(v).
	Persons who respond to the collection of information contained in this form are not required to respond unless the form displays a currently vaild OMB Number.	(Over) SEC 2270 (9-02)

FORM 5 (continued) Table II - Derivative Securities Acquired, Disposed of, or Beneficially Owned
(e.g., puts, calls, warrants, options, convertible securities)

1.Title of Derivative Security (Instr.3)

2. Conversion or Exercise Price of Derivative Security

3. Transaction Date (Month/ Day/ Year)

3. A Deemed Execution Date, if Any (Month/ Day/ Year)

4. Transaction Code (Instr. 8)

5. Number of Derivative Securities Acquired (A) or Disposed of(D) (Instr. 3, 4 and 5)

6. Date Exercisable and Expiration Date (Month/Day/Year)

7. Title and Amount of Underlying Securities (Instr. 3 and 4)

8. Price of Derivative Security (Instr. 5)

9. Number of Derivative Securities Beneficially Owned at End of Year (Instr. 4)

10. Ownership of Derivative Security: Direct (D) or Indirect (I)(Instr. 4)

11. Nature of Indirect Beneficial Ownership(Instr. 4)

(A)

(D)

Date Exercisable

Expiration Date

Title

Amount or Number of Shares

Stock Options (Right to Buy)(1)

$35.9450

5/9/02

A

4,000

(1)

(1)

Common Stock

4,000

$0.00

4,000

D

Explanation of Responses:

(1)  Options are exercisable in one-third increments on May 9, 2003, May 9, 2004 and May 9, 2005. Options expire on May 9, 2012.

**	Intentional misstatements or omissions of facts constitute Federal Criminal Violations.See 18 U.S.C. 1001 and 15 U.S.C. 78ff(a).	BRIAN SILVA Brian Silva, as Attorney-in-Fact	February 12, 2003 Date
Note:	File three copies of this Form, one of which must be manually signed.If space provided is insufficient, see Instruction 6 for procedure.

Potential persons who are to respond to the collection of information contained in this form are not
required to respond unless the form displays a currently valid OMB Number. Page 2