Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:      Registration Statements Numbers 333-26819, 333-26827, 333-55803 and
         333-71903 on Form S-8

With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness of the use therein of our report dated October 18, 2000,  except as to
notes 2 and 5,  which are as of  October  20,  2000,  related  to our  review of
interim financial information.

Pursuant to Rule 436(c)  under the  Securities  Act of 1933,  such report is not
considered  a part of a  registration  statement  prepared  or  certified  by an
accountant or a report prepared or certified by an accountant within the meaning
of sections 7 and 11 of the Act.




KPMG LLP



New York, New York
November 10, 2000