-----BEGIN PRIVACY-ENHANCED MESSAGE-----
Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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 TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB
MIC-Info: RSA-MD5,RSA,
 VPb4cuHl1xr0i4hfo1KFC0E5LnySaHQQUTJD0ywdd9fr8vB3BdLzywee0BJczcgb
 +bnzW2jjmEEJCKgcMT8iDA==

<SEC-DOCUMENT>0000769993-05-000293.txt : 20050301
<SEC-HEADER>0000769993-05-000293.hdr.sgml : 20050301
<ACCEPTANCE-DATETIME>20050301102238
ACCESSION NUMBER:		0000769993-05-000293
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20050226
FILED AS OF DATE:		20050301
DATE AS OF CHANGE:		20050301

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BED BATH & BEYOND INC
		CENTRAL INDEX KEY:			0000886158
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				112250488
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0228

	BUSINESS ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
		BUSINESS PHONE:		2013791520

	MAIL ADDRESS:	
		STREET 1:		715 MORRIS AVENUE
		CITY:			SPRINGFIELD
		STATE:			NJ
		ZIP:			07081

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			KAPLAN ROBERT S
		CENTRAL INDEX KEY:			0001029615

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-20214
		FILM NUMBER:		05648297

	BUSINESS ADDRESS:	
		STREET 1:		C/O GOLDMAN, SACHS & CO.
		STREET 2:		85 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
		BUSINESS PHONE:		2129027202

	MAIL ADDRESS:	
		STREET 1:		85 BROAD STREET
		CITY:			NEW YORK
		STATE:			NY
		ZIP:			10004
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bbby4050226rsk_ex.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2005-02-26</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0000886158</issuerCik>
        <issuerName>BED BATH &amp; BEYOND INC</issuerName>
        <issuerTradingSymbol>BBBY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001029615</rptOwnerCik>
            <rptOwnerName>KAPLAN ROBERT S</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>C/O GOLDMAN, SACHS &amp; CO.</rptOwnerStreet1>
            <rptOwnerStreet2>85 BROAD STREET</rptOwnerStreet2>
            <rptOwnerCity>NEW YORK</rptOwnerCity>
            <rptOwnerState>NY</rptOwnerState>
            <rptOwnerZipCode>10004</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
            <isOfficer>0</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2005-02-26</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>760</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>39.50</value>
                    <footnoteId id="F1"/>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>6112</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>9298</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>I</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value>See Footnote</value>
                    <footnoteId id="F2"/>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <footnotes>
        <footnote id="F1">$30,000 of the Reporting Person's director fees for the fiscal year ended February 26, 2005 were paid in common stock of Bed
Bath &amp; Beyond Inc. (the &quot;Company&quot;) pursuant to a plan adopted by the Company. The number of shares was determined based on
a price of $39.50 per share.</footnote>
        <footnote id="F2">The Reporting Person is a managing director of Goldman, Sachs &amp; Co. (&quot;Goldman Sachs&quot;). Goldman Sachs is a direct and
indirect wholly-owned subsidiary of The Goldman Sachs Group, Inc. The 9,298 shares reported herein as indirectly owned are
beneficially owned directly by Goldman Sachs. The Reporting Person disclaims beneficial ownership of the securities
reported herein as indirectly owned except to the extent of his pecuniary interest therein.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Edward T. Joel, Attorney-in-fact</signatureName>
        <signatureDate>2005-03-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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