Exhibit 23(a)

                         Consent of Independent Auditors

The Board of Directors
Linens 'n Things, Inc.

We  consent  to the  use of our  audit  report  dated  February  4,  1998 on the
consolidated  balance sheets of Linens 'n Things,  Inc. and  subsidiaries  as of
December  31,  1997  and  1996  and  the  related  consolidated   statements  of
operations,  shareholders'  equity,  and cash flows for each of the years in the
three-year  period ended December 31, 1997  incorporated  herein by reference in
the Registration  Statement on Form S-8 of the Linens 'n Things,  Inc.  Deferred
Compensation Plan.

Our audit report  refers to Linens 'n Things,  Inc.'s  adoption of the Financial
Accounting  Standards  Board's Statement of Financial  Accounting  Standards No.
121,  "Accounting  for the  Impairment of Long-Lived  Assets and for  Long-Lived
Assets to Be Disposed Of"  effective  October 1, 1995 and a change in its policy
for accounting for the costs of internally  developed software effective January
1, 1995.


KPMG PEAT MARWICK LLP

New York, New York
May 29, 1998