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
333-71903,  333-55803  and  333-42874 on Form S-8 of Linens 'n Things,  Inc. and
Subsidiaries of our report dated January 31, 2001,  relating to the consolidated
balance  sheets of Linens 'n Things,  Inc. and  Subsidiaries  as of December 30,
2000 and January 1, 2000, and the related consolidated statements of operations,
shareholders'  equity,  and cash  flows for each of the years in the  three-year
period ended  December 30, 2000,  which report  appears in the December 30, 2000
Annual Report on Form 10-K of Linens 'n Things, Inc.





/S/ KPMG LLP
__________________
KPMG LLP

New York, New York
March 29, 2001