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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 or0tQ/1mB6S8fD2IVkd5aA==

<SEC-DOCUMENT>0000927796-04-000556.txt : 20041123
<SEC-HEADER>0000927796-04-000556.hdr.sgml : 20041123
<ACCEPTANCE-DATETIME>20041123184306
ACCESSION NUMBER:		0000927796-04-000556
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20041119
FILED AS OF DATE:		20041123
DATE AS OF CHANGE:		20041123

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			GILES WILLIAM T
		CENTRAL INDEX KEY:			0001199820

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12381
		FILM NUMBER:		041164893

	MAIL ADDRESS:	
		STREET 1:		C/O LINENS N THINGS
		STREET 2:		6 BRIGHTON ROAD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			LINENS N THINGS INC
		CENTRAL INDEX KEY:			0001023052
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				223463939
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0101

	BUSINESS ADDRESS:	
		STREET 1:		6 BRIGHTON RD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
		BUSINESS PHONE:		9737781300

	MAIL ADDRESS:	
		STREET 1:		6 BRIGHTON RD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>giles-4_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-11-19</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001023052</issuerCik>
        <issuerName>LINENS N THINGS INC</issuerName>
        <issuerTradingSymbol>LIN</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001199820</rptOwnerCik>
            <rptOwnerName>GILES WILLIAM T</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O LINENS 'N THINGS, INC.</rptOwnerStreet1>
            <rptOwnerStreet2>6 BRIGHTON ROAD</rptOwnerStreet2>
            <rptOwnerCity>CLIFTON</rptOwnerCity>
            <rptOwnerState>NJ</rptOwnerState>
            <rptOwnerZipCode>07015</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>EVP, CFO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.01 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2004-11-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>25000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>25.02</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>46843</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                    <footnoteId id="F1"/>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock, par value $0.01 per share</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7437</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                    <footnoteId id="F3"/>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>Wife</value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>25.02</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-11-19</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.00</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F2"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>50000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>50000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Includes 25,000 restricted stock units granted on November 19, 2004 which vests in annual one-quarter increments beginning on
 November 19, 2006.</footnote>
        <footnote id="F2">The options vest and are exercisable on and after December 31, 2004, provided that shares of common stock acquired on
exercise of this option may not be sold or otherwise disposed of except in one-third increments if, and at such point, over
ten days (which need not be consecutive) in an established period of thirty days, the fair market value of the Company's
common stock is at or above $30.02, $33.03, and $36.33, respectively. 100% of these option shares may be sold or otherwise
disposed of beginning on and after November 30, 2011, except as provided in the Stock Option Agreement. The options expire
on December 31, 2011 unless earlier terminated under the Stock Option Agreement.</footnote>
        <footnote id="F3">Mr. Giles disclaims beneficial ownership of the shares held by his wife, and this report should not be deemed an admission
 that the reporting person is the beneficial owner of his wife's shares for purposes of Section 16 or for any other purpose.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>Brian D. Silva, Attorney-in-fact</signatureName>
        <signatureDate>2004-11-23</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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