Accountants' Acknowledgment


Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:      Registration Statements Numbers 333-42874, 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 April 18, 2001 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
May 11, 2001