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. Broad-Based
Equity 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