-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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<SEC-DOCUMENT>0001214659-06-000396.txt : 20060216
<SEC-HEADER>0001214659-06-000396.hdr.sgml : 20060216
<ACCEPTANCE-DATETIME>20060216175529
ACCESSION NUMBER:		0001214659-06-000396
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:			CODER F DAVID
		CENTRAL INDEX KEY:			0001271231

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-12381
		FILM NUMBER:		06626613

	MAIL ADDRESS:	
		STREET 1:		C/O LINEN 'N THINGS
		STREET 2:		6 BRIGHTON ROAD
		CITY:			CLIFTON
		STATE:			NJ
		ZIP:			07015
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>f21563f4_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>0001271231</rptOwnerCik>
            <rptOwnerName>CODER F DAVID</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. V. P., Store Operations</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>358</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>28.00</value>
                    <footnoteId id="F2"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
            </transactionAmounts>
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                </sharesOwnedFollowingTransaction>
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                <directOrIndirectOwnership>
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    </nonDerivativeTable>

    <derivativeTable>
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                <transactionPricePerShare>
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        <derivativeTransaction>
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                <transactionPricePerShare>
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            <underlyingSecurity>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
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            </securityTitle>
            <conversionOrExercisePrice>
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            </conversionOrExercisePrice>
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            </transactionDate>
            <transactionCoding>
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                </transactionShares>
                <transactionPricePerShare>
                    <value>4.46</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                </underlyingSecurityTitle>
                <underlyingSecurityShares>
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                </underlyingSecurityShares>
            </underlyingSecurity>
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                <sharesOwnedFollowingTransaction>
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                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
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            </securityTitle>
            <conversionOrExercisePrice>
                <value>18.81</value>
            </conversionOrExercisePrice>
            <transactionDate>
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            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
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                </transactionShares>
                <transactionPricePerShare>
                    <value>9.19</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
            </transactionAmounts>
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            </exerciseDate>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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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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        </derivativeTransaction>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>21.44</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
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                <transactionPricePerShare>
                    <value>6.56</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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            <underlyingSecurity>
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                <transactionPricePerShare>
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                    <footnoteId id="F4"/>
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            </exerciseDate>
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            <securityTitle>
                <value>Stock Options (Right to Buy)</value>
            </securityTitle>
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                <value>30.65</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
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                <transactionFormType>4</transactionFormType>
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                <equitySwapInvolved>0</equitySwapInvolved>
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                <transactionShares>
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                </transactionShares>
                <transactionPricePerShare>
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                    <footnoteId id="F4"/>
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                <transactionAcquiredDisposedCode>
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            <expirationDate>
                <footnoteId id="F11"/>
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            <underlyingSecurity>
                <underlyingSecurityTitle>
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                </underlyingSecurityTitle>
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                    <value>10000</value>
                </underlyingSecurityShares>
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                </sharesOwnedFollowingTransaction>
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                <directOrIndirectOwnership>
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                </directOrIndirectOwnership>
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            </conversionOrExercisePrice>
            <transactionDate>
                <value>2006-02-14</value>
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                <transactionFormType>4</transactionFormType>
                <transactionCode>D</transactionCode>
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                <transactionShares>
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                </transactionShares>
                <transactionPricePerShare>
                    <value>0.00</value>
                    <footnoteId id="F4"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
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                </transactionAcquiredDisposedCode>
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            <exerciseDate>
                <footnoteId id="F12"/>
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            <expirationDate>
                <footnoteId id="F12"/>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>5000</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>0</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
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        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Represents restricted stock units granted on March 15, 2005 which vest completely on March 15, 2007, subject to continued
 employment.</footnote>
        <footnote id="F2">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="F3">The options vest and are 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 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 vest 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">Options are exercisable in one-fourth increments on November 5, 2003,  November 5, 2004,  November 5, 2005 and November 5,
 2006.  Options expire on November 5, 2009.</footnote>
        <footnote id="F7">Options are exercisable 25% on November 5, 2004 and November 5, 2005 and 50% on November 5, 2006.  Options expire on November
 5, 2009.</footnote>
        <footnote id="F8">Options are exercisable in 25% increments on October 19, 2002, October 19, 2003, October 19, 2004 and October 19, 2005.
 Options expire on October 19, 2011.</footnote>
        <footnote id="F9">Options are exercisable in one-third increments on October 12, 2002, October 12, 2003 and October 12, 2004.  Options expire
 on October 12, 2010.</footnote>
        <footnote id="F10">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="F11">Options are exercisable in one-third increments on November 24, 2001, November 24, 2002 and November 24, 2003.  Options
 expire November 25, 2008.</footnote>
        <footnote id="F12">All options are presently exercisable.   Options expire November 25, 2008.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Brian D. Silva, Attorney-in-Fact</signatureName>
        <signatureDate>2006-02-16</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
-----END PRIVACY-ENHANCED MESSAGE-----