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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0001214659-06-000392.txt : 20060216
<SEC-HEADER>0001214659-06-000392.hdr.sgml : 20060216
<ACCEPTANCE-DATETIME>20060216175253
ACCESSION NUMBER:		0001214659-06-000392
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20060214
FILED AS OF DATE:		20060216
DATE AS OF CHANGE:		20060216

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

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			SILVA BRIAN D
		CENTRAL INDEX KEY:			0001199821

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12381
		FILM NUMBER:		06626588

	MAIL ADDRESS:	
		STREET 1:		C/O LINENS N THINGS
		STREET 2:		6 BRIGHTON ROAD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>f215612f4_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2006-02-14</periodOfReport>

    <notSubjectToSection16>1</notSubjectToSection16>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001199821</rptOwnerCik>
            <rptOwnerName>SILVA BRIAN D</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>Sr VP, H.R., Admin &amp; Corp Sec.</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, par value $0.01 per share</value>
            </securityTitle>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>11195</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>28.00</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
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                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
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                <transactionCode>D</transactionCode>
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            <transactionAmounts>
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                    <footnoteId id="F2"/>
                </transactionShares>
                <transactionPricePerShare>
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    <derivativeTable>
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            </securityTitle>
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            <transactionDate>
                <value>2006-02-14</value>
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                <transactionPricePerShare>
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            <expirationDate>
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            </expirationDate>
            <underlyingSecurity>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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            </underlyingSecurity>
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            <transactionCoding>
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            <transactionAmounts>
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                </transactionShares>
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                    <footnoteId id="F4"/>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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            </underlyingSecurity>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>30000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>4.46</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
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            <underlyingSecurity>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                </underlyingSecurityShares>
            </underlyingSecurity>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
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                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>50000</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>9.19</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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            <exerciseDate>
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            <expirationDate>
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            <underlyingSecurity>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
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                </directOrIndirectOwnership>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
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            </securityTitle>
            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>6250</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>6.56</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F8"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F8"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
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            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
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                </directOrIndirectOwnership>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>31.00</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
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            <transactionAmounts>
                <transactionShares>
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                </transactionShares>
                <transactionPricePerShare>
                    <value>0.00</value>
                    <footnoteId id="F4"/>
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                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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            <expirationDate>
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            <underlyingSecurity>
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                </directOrIndirectOwnership>
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        <derivativeTransaction>
            <securityTitle>
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            <transactionAmounts>
                <transactionShares>
                    <value>25000</value>
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                <transactionPricePerShare>
                    <value>0.00</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
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                <footnoteId id="F10"/>
            </exerciseDate>
            <expirationDate>
                <footnoteId id="F10"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>25000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
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            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Disposed of pursuant to the Agreement and Plan of Merger by and among Laundry Holding Co., Laundry Merger Sub Co. and the
 issuer, dated as of November 8, 2005 (the &quot;Merger Agreement&quot;), in exchange for $28.00 for each share of common stock of the
 issuer (the &quot;Linens Common Stock&quot;) held by the reporting person.</footnote>
        <footnote id="F2">Represents restricted stock units granted on March 15, 2005 which vest completely on March 15, 2007, subject to continued
 employment.</footnote>
        <footnote id="F3">The options vested and were exercisable on and after December 31, 2004, provided that shares of Linens 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 Linens
 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="F4">Disposed of pursuant to the Merger Agreement in exchange for a cash payment equal to the product of (i) the number of shares
 of Linens Common Stock subject to the option multiplied by (ii) the excess, if any, of $28.00 over the exercise price per
 share of Linens Common Stock under such option.</footnote>
        <footnote id="F5">The options vested on December 31, 2003.  Options may be exercised in 1/3 increments if, and at such point, over an
 established period of time measured as set forth in the option, the closing price of Linens Common Stock on the New York
 Stock Exchange is $31.72, $36.48, and $39.08, respectively.  100% of the options become exercisable on October 20, 2010. The
 options expire on November 20, 2010.</footnote>
        <footnote id="F6">The options become exercisable in 1/3 increments if, and at such point, over an established period of time measured as set
 forth in the option, the closing price of Linens Common Stock on the New York Stock Exchange is $26.50, $30.50, and $35.00,
 respectively.  100% of the stock will automatically vest on August 5, 2009.  The options expire on November 5, 2009.</footnote>
        <footnote id="F7">Options are exercisable in one-third increments on October 19, 2003, October 19, 2004 and October 19, 2005.  Options expire
 on October 19, 2011.</footnote>
        <footnote id="F8">Options are exercisable in 25% increments on October 12, 2001, October 12, 2002, October 12, 2003 and October 12, 2004.
 Options expire on October 12, 2010.</footnote>
        <footnote id="F9">Options are exercisable in one-third increments on November 25, 2002, November 25, 2003 and November 25, 2004.  Options
 expire on November 26, 2009.</footnote>
        <footnote id="F10">Options are exercisable in one-third increments on November 24, 2001, November 24, 2002 and November 24, 2003.  Options
 expire on November 25, 2008.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Brian D. Silva</signatureName>
        <signatureDate>2006-02-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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