EXHIBIT 21
Subsidiaries
State of
Name # Incorporation
- ---- ------ --------------
Little Rock, Ar., L.T., Inc. ........................ 255 Arkansas
Peoria Linens 'n Things, Inc. ....................... 427 Arizona
Tempe L.T., Inc. .................................... 430 Arizona
Bloomington, Mn., L.T., Inc./Scottsdale Az .......... 439 Arizona
Bloomington, Mn., L.T., Inc./Town & Country Az ...... 440 Arizona
Treasure Island L.T., Inc. .......................... 485 Arizona
Sacramento, Ca., L.T., Inc. ......................... 237 California
Citrus Heights, Ca., L.T., Inc. ..................... 238 California
Roseville, Ca., L.T., Inc. .......................... 273 California
Great Mall L.T., Inc. ............................... 369 California
La Jolla Linens 'n Things, Inc. ..................... 381 California
Hillside, L.T., Inc. ................................ 386 California
Mission L.T., Inc. .................................. 391 California
Northridge Pavilion L.T., Inc. ...................... 392 California
Stevens Creek L.T., Inc. ............................ 394 California
West Covina L.T., Inc. .............................. 415 California
L.A. Metro Mall L.T., Inc. .......................... 428 California
Torrance L.T., Inc. ................................. 431 California
South Coast Linens 'n Things, Inc. .................. 448 California
Fresno Linens 'n Things, Inc. ....................... 463 California
Rockford L.T., Inc. ................................. 468 California
Thousand Oaks Linens 'n Things, Inc. ................ 475 California
Encinitas Linens 'n Things, Inc. .................... 480 California
Dublin Linens 'n Things, Inc. ....................... 482 California
Olympic Los Angeles Linens 'n Things, Inc. .......... 491 Califorina
Goleta Linens 'n Things, Inc. ....................... 495 California
Stevenson Ranch Linens 'n Things, Inc. .............. 503 California
Montclair Linens 'n Things, Inc. .................... 512 California
Murrieta Linens 'n Things, Inc. ..................... 513 California
Meadows Marketplace Linens 'n Things, Inc. .......... 401 Colorado
Belleview Shores L.T., Inc. ......................... 412 Colorado
Bloomington Mn., L.T., Inc. /West Minster ........... 433 Colorado
Newington, Ct., L.T., Inc. .......................... 251 Connecticut
The Plaza at Buckland L.T., Inc. .................... 355 Connecticut
Federal Road L.T., Inc. ............................. 359 Connecticut
Norwalk L.T., Inc. .................................. 360 Connecticut
Avon L.T., Inc. ..................................... 373 Connecticut
Milford L.T., Inc. .................................. 379 Connecticut
Fairfield L.T., Inc. ................................ 410 Connecticut
Farmington Linens 'n Things, Inc. ................... 457 Connecticut
EWK Miami, Inc. ..................................... 143 Florida
International Drive L.T., Inc. ...................... 214 Florida
Clearwater, Fl., L.T., Inc. ......................... 235 Florida
Fort Myers, Fl., L.T., Inc. ......................... 248 Florida
Sarasota, Fl., L.T., Inc. ........................... 258 Florida
Pembroke Commons L.T., Inc. ......................... 275 Florida
Colonial (Orlando, Fl.) L.T., Inc. .................. 284 Florida
Renaissance Center L.T., Inc. ....................... 296 Florida
Miami L.T., Inc. .................................... 305 Florida
State of
Name # Incorporation
- ----------- -------- --------------
Westland Promenade L.T., Inc. ....................... 318 Florida
Carrollwood Commons L.T., Inc. ...................... 331 Florida
Highland Lake L.T., Inc. ............................ 333 Florida
Festival Shoppes L.T., Inc. ......................... 335 Florida
Naples L.T., Inc. ................................... 411 Florida
Venetian Isle L.T., Inc. ............................ 346 Florida
Coral Springs L.T., Inc. ............................ 354 Florida
Aventura L.T., Inc. ................................. 374 Florida
Fort Meyers L.T., Inc. .............................. 375 Florida
Miami-Flagler L.T., Inc. ............................ 402 Florida
The Fountains L.T., Inc. ............................ 425 Florida
Tampa Linens 'n Things, Inc. ........................ 434 Florida
Orlando Linens 'n Things, Inc. ...................... 450 Florida
Pelican Plaza Linens 'n Things, Inc. ................ 455 Florida
Colonial Plaza Linens 'n Things, Inc. ............... 459 Florida
Federal Hwy. Linens 'n Things, Inc. ................. 477 Florida
Gwinnett, Ga., L.T., Inc. ........................... 279 Georgia
Memorial Drive L.T., Inc. ........................... 308 Georgia
Shannon L.T., Inc. .................................. 311 Georgia
Kings Market L.T., Inc. ............................. 313 Georgia
Kennesaw L.T., Inc. ................................. 314 Georgia
Marietta L.T., Inc. ................................. 316 Georgia
Stone Mountain L.T., Inc. ........................... 328 Georgia
Peach L.T., Inc. .................................... 358 Georgia
Perimeter L.T., Inc. ................................ 388 Georgia
Alpharetta, L.T., Inc. .............................. 393 Georgia
Gwinnett L.T., Inc. ................................. 398 Georgia
Barrett Place L.T., Inc. ............................ 400 Georgia
Lawrenceville Market Linens 'n Things, Inc. ......... 484 Georgia
EWK Deerfield, Inc. ................................. 137 Illinois
Skokie L.T., Inc. ................................... 175 Illinois
Woodbridge L.T., Inc. ............................... 215 Illinois
Vernon Hills L.T., Inc. ............................. 224 Illinois
Southpoint L.T., Inc. ............................... 299 Illinois
Linens 'n Things, Inc. .............................. 329 Illinois
Naperville, Il., L.T., Inc. ......................... 337 Illinois
Bloomingdale, Il., L.T., Inc. ....................... 338 Illinois
Lincoln Park, Il., L.T., Inc. ....................... 348 Illinois
Schaumburg, Il., L.T., Inc. ......................... 349 Illinois
Lakeview, Il., L.T., Inc. ........................... 356 Illinois
Chicago, Il., L.T., Inc. ............................ 363 Illinois
Clark Street L.T., Inc. ............................. 399 Illinois
Downers Grove L.T., Inc. ............................ 408 Illinois
Rivertree Court L.T., Inc. .......................... 418 Illinois
Northbrook L.T., Inc. ............................... 420 Illinois
Michigan Avenue Linens 'n Things, Inc. .............. 474 Illinois
Skokie Linens 'n Things, Inc. ....................... 476 Illinois
Allisonville Road Linens 'n Things, Inc. ............ 465 Indiana
Overland Park L.T., Inc. ............................ 220 Kansas
Great Mall L.T., Inc. ............................... 435 Kansas
Overland Park Linens 'n Things, Inc. ................ 464 Kansas
Elmwood L.T., Inc. .................................. 226 Louisiana
State of
Name # Incorporation
- ----------- -------- --------------
EWK Kittery, Inc. ................................... 163 Maine
EWK Greenbelt, Inc. ................................. 124 Maryland
EWK Gaithersburg, Inc. .............................. 144 Maryland
EWK Briggs Chaney, Inc. ............................. 155 Maryland
Annapolis L.T., Inc. ................................ 219 Maryland
Mid Pike Plaza L.T., Inc. ........................... 302 Maryland
101 South York Road L.T., Inc. ...................... 424 Maryland
Canton L.T., Inc. ................................... 196 Massachusetts
Burlington L.T., Inc. ............................... 197 Massachusetts
Franklin, Ma., L.T., Inc. ........................... 247 Massachusetts
North Attleborough L.T., Inc. ....................... 319 Massachusetts
Swampscott L.T., Inc. ............................... 324 Massachusetts
Danvers L.T., Inc. .................................. 365 Massachusetts
Framingham L.T., Inc. ............................... 436 Massachusetts
Burlington Linens 'n Things, Inc. ................... 499 Massachusetts
Ann Arbor L.T., Inc. ................................ 173 Michigan
Rochester Hills Linens 'n Things, Inc. .............. 451 Michigan
Novi Linens 'n Things, Inc. ......................... 453 Michigan
Lakeside Linens 'n Things, Inc. ..................... 511 Michigan
Bloomington, Mn., L.T., Inc. ........................ 244 Minnesota
St. Louis, Mn., L.T., Inc. .......................... 261 Minnesota
Rockford L.T., Inc. ................................. 334 Minnesota
Woodbury Village L.T., Inc. ........................ 340 Minnesota
Mall of America L.T., Inc. ......................... 351 Minnesota
Town & Country L.T., Inc. ........................... 380 Missouri
Clayton L.T., Inc. .................................. 384 Missouri
Independence Linens 'n Things, Inc. ................. 472 Missouri
Omaha L.T., Inc. .................................... 216 Nebraska
Las Vegas L.T., Inc. ................................ 445 Nevada
Henderson Linens 'n Things, Inc. .................... 466 Nevada
Linens 'n Things, Inc. .............................. 800 New Jersey
EWK Somerville, Inc. ................................ 115 New Jersey
EWK Clifton, Inc. ................................... 116 New Jersey
Fairfield L.T., Inc. ................................ 210 New Jersey
Toms River L.T., Inc. ............................... 236 New Jersey
Sayreville L.T., Inc. ............................... 263 New Jersey
Deptford Crossing L.T., Inc. ........................ 295 New Jersey
Shrewsbury L.T., Inc. ............................... 320 New Jersey
Castle Ridge L.T., Inc. ............................. 343 New Jersey
Menlo Park L.T., Inc. ............................... 344 New Jersey
East Gate Square L.T., Inc. ......................... 350 New Jersey
Linens 'n Things, Inc. .............................. 353 New Jersey
Springfield L.T., Inc. .............................. 421 New Jersey
Somerville L.T., Inc. ............................... 441 New Jersey
Princeton Linens 'n Things, Inc. .................... 462 New Jersey
Totowa Linens 'n Things, Inc. ....................... 483 New Jersey
Albuquerque Linens 'n Things, Inc. .................. 500 New Mexico
EWK Niagara, Inc. ................................... 444 New York
EWK Penfield, Inc. .................................. 156 New York
EWK Henrietta, Inc. ................................. 403 New York
EWK Colonie, Inc. ................................... 165 New York
Jefferson Yorktown L.T., Inc. ....................... 186 New York
State of
Name # Incorporation
- ----------- -------- --------------
Onondaga County L.T., Inc. .......................... 292 New York
Middletown L.T., Inc. ............................... 326 New York
McKinley L.T., Inc. ................................. 327 New York
Bailey L.T., Inc. ................................... 347 New York
Bayshore L.T., Inc. ................................. 366 New York
Penfield L.T., Inc. ................................. 371 New York
Brooktown L.T., Inc. ................................ 377 New York
Carle Place L.T., Inc. .............................. 382 New York
Patchogue L.T., Inc. ................................ 390 New York
Manhasset Linens 'n Things, Inc. .................... 493 New York
EWK Charlotte, Inc. ................................. 132 North Carolina
EWK Alamance, Inc. .................................. 136 North Carolina
EWK Greensboro, Inc. ................................ 153 North Carolina
Raleigh L.T., Inc. .................................. 471 North Carolina
Winston-Salem L.T., Inc. ............................ 178 North Carolina
Ashville L.T., Inc. ................................. 179 North Carolina
Wilmington L.T., Inc. .............................. 460 North Carolina
Pleasant Valley (Raleigh, N.C.) L.T., Inc. .......... 283 North Carolina
Cary, N.C., L.T., Inc. .............................. 325 North Carolina
Centrum L.T., Inc. .................................. 342 North Carolina
EWK Kings Island, Inc. .............................. 161 Ohio
Columbus L.T., Inc. ................................. 207 Ohio
Cleveland L.T. Store, Inc. .......................... 212 Ohio
Sawmill L.T., Inc. .................................. 396 Ohio
Kenwood L.T., Inc. .................................. 422 Ohio
Cassinelli Square L.T., Inc. ........................ 426 Ohio
North Oklahoma, L.T., Inc. .......................... 159 Oklahoma
Tulsa Linens 'n Things, Inc. ........................ 461 Oklahoma
Rockvale Square L.T., Inc. .......................... 294 Pennsylvania
Montgomeryville L.T., Inc. ......................... 362 Pennsylvania
Lincoln Plaza L.T., Inc. ............................ 368 Pennsylvania
Willow Grove Linens 'n Things, Inc. ................. 449 Pennsylvania
Marple Linens 'n Things, Inc. ....................... 456 Pennsylvania
Garden City L.T., Inc. .............................. 370 Rhode Island
EWK Murfreesboro, Inc. .............................. 118 Tennessee
EWK Lakeland, Inc. .................................. 134 Tennessee
EWK Memphis, Inc. ................................... 147 Tennessee
EWK Nashville, Inc. ................................. 169 Tennessee
Hickory Ridge, L.T., Inc. ........................... 339 Tennessee
Memphis Linens 'n Things, Inc. ...................... 501 Tennessee
EWK North Richland Hills, Inc. ...................... 150 Texas
Plano L.T., Inc. .................................... 167 Texas
Preston L.T., Inc. .................................. 405 Texas
Beltline L.T., Inc. ................................. 361 Texas
Grapevine Linens 'n Things, Inc. .................... 364 Texas
Post Oak L.T., Inc. ................................. 367 Texas
Hulen L.T., Inc. .................................... 372 Texas
Baybrook L.T., Inc. ................................. 376 Texas
West Park Boulevard L.T., Inc. ...................... 397 Texas
Preston L.T., Inc. .................................. 405 Texas
Vista Ridge L.T., Inc. .............................. 409 Texas
San Pedro L.T., Inc. ................................ 413 Texas
State of
Name # Incorporation
- ----------- -------- --------------
Gateway Square L.T., Inc. ........................... 423 Texas
Sugarland L.T., Inc. ................................ 438 Texas
Woodlands L.T., Inc. ................................ 442 Texas
Arlington Linens 'n Things, Inc. .................... 443 Texas
San Antonio Linens 'n Things, Inc. .................. 446 Texas
Mesquite, Tx Linens 'n Things, Inc. ................. 447 Texas
Town & Country Village Linens 'n Things, Inc. ....... 452 Texas
SouthTowne Marketplace Linens 'n Things, Inc. ....... 508 Texas
EWK Chittenden, Inc. ................................ 151 Vermont
EWK Falls Church, Inc. .............................. 129 Virginia
EWK Springfield, Inc. ............................... 131 Virginia
EWK Richmond, Inc. .................................. 157 Virginia
EWK Williamsburg, Inc. .............................. 158 Virginia
EWK Virginia Beach, Inc. ............................ 170 Virginia
Dale City L.T., Inc. ................................ 206 Virginia
Landmark L.T., Inc. ................................. 298 Virginia
Moorefield L.T., Inc. ............................... 300 Virginia
Portsmouth Station L.T., Inc. ....................... 303 Virginia
Greenbriar L.T., Inc. ............................... 322 Virginia
Tysons Station L.T., Inc. ........................... 323 Virginia
Vienna L.T., Inc. ................................... 330 Virginia
Springfield L.T., Inc. .............................. 378 Virginia
Sterling L.T., Inc. ................................. 387 Virginia
Parham L.T., Inc. ................................... 389 Virginia
Pentagon Centre L.T., Inc. .......................... 419 Virginia
Westpark Linens 'n Things, Inc. ..................... 458 Virginia
Fairfax Linens 'n Things, Inc. ...................... 489 Virginia
Virginia Beach Linens 'n Things, Inc. ............... 497 Virginia
Tukwila Linens 'n Things, Inc. ...................... 469 Washington
Lynnwood Linens 'n Things, Inc. ..................... 514 Washington
Brookfield Linens 'n Things, Inc. ................... 454 Wisconsin
The above list reflects subsidiaries as of November, 1996. Each time the Company
establishes a new store, which it is expected to do in the future, the store is
incorporated as a separate corporation. The approximate number of separate
subsidiaries within this category will, at any point in time, approximate the
number of stores of the Company. See current Form 10-K, Part I, Item 1,
"Business". All such subsidiaries are wholly-owned, directly or indirectly.
Names of new corporate entities within this category are available from the
Company.