Independent Accountants' Consent



Compensation Committee
Linens 'n Things, Inc.
Deferred Compensation Plan of
Linens 'n Things, Inc.:



We consent to incorporation by reference in the Registration  Statements Numbers
333-71903,  333-55803,  333-26827, and 333-26819 on Form S-8 of our report dated
May 28, 1999 relating to the  statements of financial  condition of the Deferred
Compensation Plan of Linens 'n Things, Inc. as of December 31, 1998 and 1997 and
the related  statements  of income and changes in plan equity for the years then
ended,  which  report  appears in the  December  31, 1998  Annual  Report of the
Deferred Compensation Plan of Linens 'n Things, Inc. on Form 11-K.






KPMG LLP

New York, New York
June 29, 1999