EXHIBIT 15



                           Accountants' Acknowledgment


Linens 'n Things, Inc.
Clifton, New Jersey

Board of Directors:

Re:   Registration Statements Numbers 333-26819, 333-26827 
      and 333-55803 on Form S-8

With  respect  to  the  subject  registration  statements,  we  acknowledge  our
awareness of the use therein of our report dated October 13, 1998 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 Peat Marwick LLP



New York, New York
November 10, 1998