Exhibit 99.3


STATEMENT UNDER OATH OF PRINCIPAL FINANCIAL OFFICER REGARDING FACTS AND
CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, Eugene A. Castagna, state and attest that:

(1)   To the best of my knowledge, based upon a review of the covered reports of
      Bed Bath & Beyond Inc., and, except as corrected or supplemented in a
      subsequent covered report:

      -     no covered report contained an untrue statement of a material fact
            as of the end of the period covered by such report (or in the case
            of a report on Form 8-K or definitive proxy materials, as of the
            date on which it was filed); and

      -     no covered report omitted to state a material fact necessary to make
            the statements in the covered report, in light of the circumstances
            under which they were made, not misleading as of the end of the
            period covered by such report (or in the case of a report on Form
            8-K or definitive proxy materials, as of the date on which it was
            filed).

(2)   I have reviewed the contents of this statement with the Audit Committee of
      the Board of Directors of Bed Bath & Beyond Inc.

(3)   In this statement under oath, each of the following, if filed on or before
      the date of this statement, is a "covered report":

      -     Annual Report on Form 10-K for the fiscal year ended March 2, 2002
            of Bed Bath & Beyond Inc.;

      -     all reports on Form 10-Q, all reports on Form 8-K and all definitive
            proxy materials of Bed Bath & Beyond Inc. filed with the Commission
            subsequent to the filing of the Form 10-K identified above; and

      -     any amendments to any of the foregoing.


                                                       Subscribed and sworn to
/s/Eugene A. Castagna                                  before me this 7th day of
- --------------------------------                       August, 2002
Eugene A. Castagna
Vice President - Finance and Assistant Treasurer
(Principal Financial Officer)                          /s/Arlene Wagner
                                                       -------------------------
                                                       Notary Public
August 7, 2002
                                                       My Commission Expires:
                                                       May 19, 2005
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