Independent Accountants' Consent
The Board of Directors
Linens 'n Things, Inc.:
We consent to incorporation by reference in the Registration Statements (Nos.
333-71903, 333-55803, 333-26819 and 333-26827) on Forms S-8 of Linens 'n Things,
Inc. and subsidiaries of our report dated February 2, 2000, relating to the
consolidated balance sheets of Linens 'n Things, Inc. and subsidiaries as of
January 1, 2000 and December 31, 1999, and the related consolidated statements
of operations, shareholders' equity, and cash flows for each of the years in the
three-year period ended January 1, 2000, which report appears in the January 1,
2000 annual report on Form 10-K of Linens 'n Things, Inc. and subsidiaries.
KPMG LLP
Short Hills, New Jersey
August 2, 2000
