Independent Accountant's Consent


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

         We consent to the use of our audit report dated January 31, 2001 on the
consolidated  financial statements of Linens 'n Things, Inc. and Subsidiaries as
of  December  30,  2000 and  January  1,  2000 and for each of the  years in the
three-year  period  ended  December 30, 2000  incorporated  by reference in this
Registration  Statement  on Form S-8 of the  Linens 'n Things,  Inc.  2000 Stock
Award and  Incentive  Plan  dated  June 14,  2001  which  report  appears in the
Company's Annual Report on Form 10-K for the year ended December 30, 2000.



New York, New York
June 11, 2001