EXHIBIT 23

                         Consent of Independent Auditors

The Board of Directors and Shareholders
Linens 'n Things, Inc.:

      We consent to incorporation  by reference in the  Registration  Statements
Numbers  333-26819  and  333-26827  on Form S-8 of Linens 'n  Things,  Inc.  and
Subsidiaries of our report dated February 4, 1998,  relating to the consolidated
balance  sheets of Linens 'n Things,  Inc. and  Subsidiaries  as of December 31,
1997  and  1996,  and  the  related   consolidated   statements  of  operations,
shareholders'  equity,  and cash  flows for each of the years in the  three-year
period ended  December 31, 1997,  which report  appears in the December 31, 1997
annual report on Form 10-K of Linens 'n Things, Inc.

      Our report  refers to the adoption of the Financial  Accounting  Standards
Board's Statement of Financial Accounting Standards No. 121, "Accounting for the
Impairment of  Long-Lived  Assets and for  Long-Lived  Assets to be Disposed Of"
effective  October  1, 1995 and a change in the policy  for  accounting  for the
costs of internally developed software effective January 1, 1995.

KPMG Peat Marwick LLP

New York, New York
March 26, 1998