WASHINGTON, D.C. 20549


                                    FORM 8-K

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934

Date of report (Date of earliest event reported)  April 20, 2004

                             LINENS 'N THINGS, INC.
               (Exact Name of Registrant as Specified in Charter)

        Delaware                       1-12381                  22-3463939
(State or Other Jurisdiction         (Commission             (I.R.S. Employer
     of Incorporation)                File Number)           Identification No.)

6 Brighton Road, Clifton, New Jersey                                07015
(Address of Principal Executive Offices)                          (Zip Code)

Registrant's telephone number, including area code  (973) 778-1300


Item 12. Results of Operations and Financial Condition

     Attached and being furnished hereby as Exhibit 99.1 is a copy of a press
release of Linens 'n Things, Inc. (the "Company") dated April 20, 2004,
reporting Company's sales and earnings results for the first quarter of 2004.

     The discussion of the Company's 2004 first quarter results and its
commentary regarding expected future results include and, where indicated,
exclude the expected impact of EITF 02-16. The expected impact of EITF 02-16 is
further detailed in, and reconciled to generally accepted accounting principles
(GAAP), as part of the press release. Such information is supplemental to
information presented in accordance with GAAP, is not intended to represent a
presentation in accordance with GAAP and should not be considered as a
substitute for, or superior to, measures of financial performance prepared and
presented in accordance with GAAP. In discussing its historical and expected
future results and financial condition, the Company believes it is meaningful
for investors to be made aware of and to be assisted in a better understanding
of, on a period-to-period comparative basis, the impact of EITF 02-16 on
operating results and financial condition. In addition, management internally
uses these non-GAAP financial performance measures to evaluate performance on a
comparative period-to-period basis in terms of absolute performance and trend


     Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.

                                         LINENS 'N THINGS, INC.

Dated:   April 20, 2004                  By:    /s/ William T. Giles
                                                Name:  William T. Giles
                                                Title: Executive Vice President,
                                                       Chief Financial Officer

                                  EXHIBIT INDEX

Exhibit No.       Description
-----------       -----------

   99.1           Press Release of Linens 'n Things, Inc., dated April 20, 2004.