Exhibit 23.2


            CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
            --------------------------------------------------------


The Plan Administrator
Linens 'n Things, Inc. 401(k) Plan:



We hereby consent to the incorporation by reference in the Registration
Statement on Form S-8 (No.333-71903) of Linens 'n Things, Inc. of our report
dated June 27, 2003, relating to the statement of net assets available for plan
benefits of the Linens 'n Things, Inc. 401(k) Plan as of December 31, 2002 and
the related statement of changes in net assets available for plan benefits for
the year then ended, which report appears in the December 31, 2003 annual report
of Linens 'n Things, Inc. 401(k) Plan on Form 11-K.


/s/ KPMG LLP

New York, New York
June 28, 2004