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<TITLE>Form S-8 - 2004 Stock Award &amp; Incentive Plan</TITLE>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>As filed with the
Securities and Exchange Commission on June 22, 2004  </B></FONT><BR>

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<DIV ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Registration No.&nbsp;&nbsp;333-___________</B></FONT></DIV>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>SECURITIES AND
EXCHANGE COMMISSION<BR>
WASHINGTON, D.C. 20549</FONT></H1>

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<P ALIGN=CENTER>_________________ </P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>FORM S-8</FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933</FONT></H1>

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<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2><B>LINENS &#146;N THINGS, INC.</B><BR>
(Exact Name of Registrant as Specified in Its Charter) </FONT></P>

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     <TD WIDTH="61%" ALIGN="LEFT"><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;<B>DELAWARE</B></FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT">&nbsp;</TD>
     <TD WIDTH="35%" ALIGN="LEFT"><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>22-3463939</B></FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT">&nbsp;</TD></TR>
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     <TD ALIGN="LEFT"><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>(State or Other Jurisdiction of Incorporation or Organization)</FONT></TD>
<TD ALIGN="LEFT">&nbsp;</TD>
     <TD ALIGN="LEFT"><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>(I.R.S. Employer Identification No.)</FONT></TD><TD ALIGN="LEFT">&nbsp;</TD></TR>
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<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2><B>6 BRIGHTON ROAD</B><BR>
<U><B>CLIFTON, NEW JERSEY 07015</B></U><BR>
(Address of Principal Executive Offices)</FONT></P>

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<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2><U><B>LINENS &#146;N THINGS, INC. 2004 STOCK AWARD AND INCENTIVE PLAN</B></U><BR>
(Full Title of the Plan) </FONT></P>

<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2><B>BRIAN D. SILVA<BR>
SENIOR VICE PRESIDENT, HUMAN RESOURCES, ADMINISTRATION AND CORPORATE SECRETARY<BR>
LINENS &#146;N THINGS, INC. <BR>
6 BRIGHTON ROAD<BR>
CLIFTON, NEW JERSEY 07015</B><BR>
<U>(973) 778-1300</U><BR>
(Name, Address, and Telephone Number of Agent For Service)</FONT></P>



<P ALIGN=CENTER><FONT FACE="TIMES NEW ROMAN, TIMES, SERIF" SIZE=2>With a Copy to:<BR>
<B>WARREN J. CASEY, ESQ.<BR>
PITNEY HARDIN LLP<BR>
P.O. BOX 1945<BR>
MORRISTOWN, NEW JERSEY 07962-1945</B><BR>
(973) 966-6300</FONT></P><BR>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>CALCULATION OF
REGISTRATION FEE</FONT></H1>

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     <TD WIDTH="20%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Title Of <BR>Securities To</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="18%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Amount <BR>To Be</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="15%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Proposed Maximum<BR>Offering Price</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="19%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Proposed Maximum<BR>Aggregate </FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="14%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Amount Of<BR>Registration</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD></TR>
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     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Be Registered</FONT></TD>
<TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Registered (1) (2) (3)</FONT></TD>
<TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Per Share (4)</FONT></TD>
<TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Offering Price </FONT></TD>
<TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Fee</FONT></TD>
<TD ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD></TR>
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     <TD WIDTH="20%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">Common Stock, Par<BR>Value $0.01 per share</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="18%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">4,000,000</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="15%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">$27.275</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="19%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">$109,100,000</FONT></TD>
     <TD WIDTH="3%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD>
     <TD WIDTH="14%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">$13,822.97</FONT></TD>
     <TD WIDTH="2%" ALIGN="LEFT"><FONT FACE="Times New Roman, Times, Serif" SIZE="-1">&nbsp;</FONT></TD></TR>
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<P>_________________ </P>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(1) </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Estimated solely for the purpose of calculating the registration fee based upon
the Registrant&#146;s current estimate of shares of Common Stock issuable
pursuant to the Linens &#145;n Things, Inc. 2004 Stock Award and Incentive Plan
(the &#147;Plan&#148;). Also includes, pursuant to Rule 416(b) under the
Securities Act of 1933, as amended (the &#147;Securities Act&#148;), additional
shares of Common Stock that may be issuable pursuant to anti-dilution provisions
of the Plan. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>(2) </FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>The Registrant previously filed a Registration Statement on Form S-8 on August
2, 2000 (Registration No. 333-42784) to register shares pursuant to the
Registrant&#146;s 2000 Stock Award and Incentive Plan (&#147;2000 Plan&#148;).
This earlier Form S-8 registered 2,000,000 shares of common stock for issuance
in awards under the 2000 Plan. There currently are 437,204 shares registered for
issuance as awards under the 2000 Plan that have not been so awarded. The
Registrant paid fees totaling $3,542.30 to register such unawarded shares. The
Registrant previously filed a Registration Statement on Form S-8 on June 14,
2001 (Registration No. 333-62984) to register shares pursuant to the
Registrant&#146;s LNT Broad-Based Equity Plan (&#147;Broad-Based Plan&#148;).
This earlier Form S-8 registered 4,000,000 shares of common stock for issuance
as awards under the Broad-Based Plan. There currently are 1,878,573 shares
registered for issuance under the Broad-Based Plan that have not been so
awarded. The Registrant paid fees totaling $12,278.82 to register such unawarded
shares. The 2000 Plan and the Broad-Based Plan have each been terminated as to
the future issuance of awards. In accordance with Rule&nbsp;457(p) of the
Securities Act, the aggregate total dollar amount of the registration fee is
being offset by the $15,821.12 in registration fees previously paid in respect
of these shares previously registered by the Company.</FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp;</FONT></TD>
<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>The
Registrant will be filing a Post-Effective Amendment No. 1 to each of the above
Registration Statements on Form S-8, Registration Nos. 333-42784 and 333-62984
respectively, to deregister shares of the Company&#146;s common stock that are not subject
to outstanding awards under the 2000 Plan and the Broad-Based Plan. </FONT></TD>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>In addition to the 4,000,000 shares reserved and available for issuance under
the Plan, shares of common stock may become available for issuance under the
Plan upon the termination, forfeiture or cancellation of any outstanding stock
options or other awards granted under the 2000 Plan and the Broad-Based Plan.
The 2000 Plan and the Broad-Based Plan have been terminated as to future
issuances of awards but not as to existing awards. </FONT></TD>
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<TD><FONT FACE="Times New Roman, Times, Serif" SIZE=1>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=1>Estimated solely for the purpose of calculating the registration fee. Such
estimate has been computed in accordance with Rule 457(c) and Rule 457(h) under
the Securities Act based on the average high and low prices of the
Registrant&#146;s Common Stock as reported on the New York Stock Exchange on
June 21, 2004.  </FONT></TD>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>PART I </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
document(s) containing the information specified in this Part I will be sent or given to
employees as specified by Rule 428(b)(1). Such documents need not be filed with the
Commission either as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424. These documents and the documents incorporated by
reference in this Registration Statement pursuant to Item 3 of Part II of this form, taken
together, constitute a prospectus that meets the requirements of Section 10(a) of the
Securities Act. </FONT></TD>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>PART II </FONT></H1>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT </FONT></H1>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM 3.&nbsp;&nbsp;Incorporation of Documents by Reference.</B> </FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
following documents filed by Linens &#145;n Things, Inc. (the &#147;Registrant&#148;) with
the Commission are incorporated by reference in this Registration Statement: </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a.)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Registrant&#146;s Annual Report on Form 10-K for the year ended January 3, 2004. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b.)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Registrant&#146;s
Quarterly Report on Form 10-Q for the quarter ended April 3, 2004.  </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c.)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Registrant&#146;s
Proxy Statement for the fiscal year ended January 3, 2004, filed on April 8, 2004.   </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(d.)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>All other reports filed by the Registrant pursuant to Section 13(a) or 15(e) of the Exchange
Act since the end of the fiscal year covered by the Registrant&#146;s latest annual
report. </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(e.)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The Description of the Registrant&#146;s Common Stock contained in the Registration Statement
on Form S-1 (No. 333-27239). </FONT></TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>All
documents filed by the Registrant after the date of this Registration Statement pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended
(the &#147;Exchange Act&#148;), prior to the filing of a post-effective amendment which
indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, hereby are incorporated herein by reference and shall be deemed a
part hereof from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein shall be deemed to
be modified or superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which also is or is
deemed to be incorporated by reference herein modifies or supersedes such statement. Any
such statement so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement. </FONT></TD>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
4.&nbsp;&nbsp; Description of Securities.</B></FONT></P>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
applicable. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
5.&nbsp;&nbsp; Interests of Named Experts and Counsel.</B> </FONT></P>

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</TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not
applicable.</FONT></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
6.&nbsp;&nbsp; Indemnification of Directors and Officers.</B> </FONT></P>

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</TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Under Delaware law, directors, officers, employees and other individuals may be indemnified
against expenses (including attorneys&#146; fees), judgments, fines and amounts paid in
settlement in connection with specified actions, suits or proceedings, whether civil,
criminal, administrative or investigative if they acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the corporation and,
with respect to any criminal action or proceeding, had no reasonable cause to believe
their conduct was unlawful. A similar standard of conduct is applicable in the case of a
derivative action, except that indemnification only extends to expenses (including
attorneys&#146; fees) incurred in connection with defense or settlement of such an action
and Delaware law requires court approval before there can be any indemnification of
expenses where the person seeking indemnification has been found liable to the
corporation. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Article
Ninth of the Amended and Restated Certificate of Incorporation of the Registrant requires
the Registrant to indemnify directors and officers against liabilities which they may
incur under the circumstances set forth in the preceding paragraph. The right of
indemnification in Article Ninth also includes the right to be paid by the Registrant the
expenses incurred in connection with a legal proceeding in advance of its final
disposition to the fullest extent authorized by Delaware law. The right to indemnification
conferred under Article Ninth is a contract right. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>The
Registrant maintains standard policies of insurance under which coverage is provided (a)
to its directors and officers against loss arising from claims made by reason of breach of
duty or other wrongful act, and (b) to the Registrant with respect to payments which may
be made by the Registrant to such officers and directors pursuant to the above
indemnification provision or otherwise as a matter of law. </FONT></TD>
</TR>
</TABLE>
<BR>


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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
7.&nbsp;&nbsp; Exemption from Registration Claimed.</B> </FONT></P>

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</TD>
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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Not applicable.</FONT></td>
</TR>
</TABLE>
<BR>
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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
8.&nbsp;&nbsp; Exhibits.</B> </FONT></P>

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<P>_________________ </P>




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</TD>
</TR>
</TABLE>

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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Linens &#146;n Things, Inc. 2004 Stock Award and Incentive Plan.  (Incorporated by reference to
the  Company's Proxy Statement filed April 8, 2004, Annex B). </FONT></TD>
</TR>
</TABLE>
<BR>
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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5</FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion  of  Pitney Hardin LLP,  as to the legality of the securities being registered. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent of Independent Registered Public Accounting Firm.</FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent  of  Pitney Hardin LLP  (included in Exhibit 5 hereto).  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power of Attorney (included on signature page hereto).  </FONT></TD>
</TR>
</TABLE>
<BR>

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<P ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>ITEM
9.&nbsp;&nbsp; Undertakings.</B> </FONT></P>

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     <P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;1.&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
          The undersigned Registrant hereby undertakes: </FONT></P>


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</TD>
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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(a)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in
this Registration Statement or any material change to such information in this
Registration Statement.  </FONT></TD>
</TR>
</TABLE>
<BR>

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<TABLE WIDTH=600 CELLPADDING=0 CELLSPACING=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(b)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>That, for the purpose of determining any liability under the Securities Act,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof. </FONT></TD>
</TR>
</TABLE>
<BR>
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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>(c)  </FONT></TD>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=75%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>To remove from registration by
means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD>


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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;2. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;                     The
undersigned Registrant hereby undertakes that, for purposes of determining
                    any liability under the Securities Act, each filing of the Registrant&#146;s
                    annual report pursuant to Section 13(a) or 15(d) of the Exchange Act
(and, where                     applicable, each filing of an employee benefit plan&#146;s
annual report                     pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference                     in this Registration Statement shall be
deemed to be a new registration                     statement relating to the securities
offered therein, and the offering of such                     securities at that time
shall be deemed to be the initial bona fide offering                     thereof.  </FONT></P>

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<P><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;3. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
Insofar as indemnification for liabilities arising under the Securities Act may
                    be permitted to directors, officers and controlling persons of the
Registrant                     pursuant to the foregoing provisions, or otherwise, the
Registrant has been                     advised that in the opinion of the Securities and
Exchange Commission such                     indemnification is against public policy as
expressed in the Securities Act and                     is, therefore, unenforceable. In
the event that a claim for indemnification                     against such liabilities
(other than the payment by the Registrant of expenses                     incurred or
paid by a director, officer or controlling person of the Registrant
                    in the successful defense of any action, suit or proceeding) is
asserted by such                     director, officer or controlling person in
connection with the securities being                     registered, the Registrant will,
unless in the opinion of its counsel the matter                     has been settled by
controlling precedent, submit to a court of appropriate                     jurisdiction
the question whether such indemnification by it is against public
                    policy as expressed in the Securities Act and will be governed by the
final                     adjudication of such issue.  </FONT></P>

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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=3>SIGNATURES </FONT></H1>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant
to the requirements of the Securities Act, the Registrant certifies that it has reasonable
grounds to believe that it meets all the requirements for filing on Form S-8 and has duly
caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Clifton, State of New Jersey, on this 7th day
of June, 2004. </FONT></TD>
</TR>
</TABLE>
<BR>

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<!-- MARKER FORMAT-SHEET="Head Major Center Bold 1" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B>Linens &#146;n Things,
Inc. </B><BR>(Registrant) </FONT></P>

<!-- MARKER FORMAT-SHEET="Head Minor Center" FSL="Default" -->
<P ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>By:&nbsp;&nbsp;WILLIAM T. GILES<BR>
&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
William T. Giles <BR>
Executive Vice President and Chief Financial Officer<BR>
(Principal Financial Officer and Principal Accounting Officer) </FONT></P>

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</TD>
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<BR>


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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Each
of the undersigned officers and directors of the Registrant hereby severally constitutes
and appoints Norman Axelrod, William T. Giles and Brian D. Silva, and each of them, their
true and lawful attorney-in-fact for the undersigned, in any and all capacities, with full
power of substitution, to sign any and all amendments to this Registration Statement
(including post-effective amendments), and to file the same with exhibits thereto and
other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as he might or could in person, hereby ratifying and
confirming all that said attorney-in-fact may lawfully do or cause to be done by virtue
hereof. </FONT></TD>
</TR>
</TABLE>
<BR>

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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp; </FONT></TD>
<TD WIDTH=95%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Pursuant
to the requirements of the Securities Act, this Registration Statement has been signed by
the following persons in the capacities and on the dates indicated. </FONT></TD>
</TR>
</TABLE>
<BR>




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<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>    </FONT></TD>
<TD WIDTH=35% ALIGN=LEFT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Signature</U></B></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Title</U></B></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Date</U></B></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>NORMAN AXELROD
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Norman Axelrod</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Chairman and Chief Executive Officer<BR>
(Principal Executive Officer)</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 18, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>PHILIP E. BEEKMAN
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>
Philip E. Beekman</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 18, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>&nbsp;</FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>HAROLD F. COMPTON
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Harold F. Compton</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 17, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>    </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>STANLEY P. GOLDSTEIN
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Stanley P. Goldstein</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 18, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>MORTON E. HANDEL
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Morton E. Handel</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 20, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>ROBERT KAMERSCHEN
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>Robert Kamerschen</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Director</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 18, 2004</FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
</TABLE>
<BR>
<TABLE WIDTH=600 CELLSPACING=0 CELLPADDING=0 BORDER=0>
<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2>WILLIAM T. GILES
<BR>&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;&#151;<BR>William T. Giles</FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Executive Vice President and Chief Financial Officer<BR>
(Principal Financial Officer and Principal Accounting Officer)</FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>June 7, 2004</FONT></TD></TR>
</TABLE>
<BR>
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<TR VALIGN=TOP>
<TD WIDTH=5%><FONT FACE="Times New Roman, Times, Serif" SIZE=2> </FONT></TD>
<TD WIDTH=35% ALIGN=left><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=35% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=25% ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD></TR>
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<H1 ALIGN=CENTER><FONT FACE="Times New Roman, Times, Serif" SIZE=2>INDEX TO EXHIBITS</FONT></H1>


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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=12% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Exhibit No.</U></B>  </FONT></TD>
<TD WIDTH=6%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=73%><FONT FACE="Times New Roman, Times, Serif" SIZE=2><B><U>Description </U></B></FONT></TD>
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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>4.1</FONT></TD>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=79%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Linens &#146;n Things, Inc. 2004 Stock Award and Incentive Plan.  (Incorporated by reference to
the  Company&#146;s Proxy Statement filed April 8, 2004, Annex B).</FONT></TD>
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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>5</FONT></TD>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=79%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Opinion
of Pitney Hardin LLP, as to the legality of the securities being registered. </FONT></TD>
</TR>
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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.1  </FONT></TD>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=79%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Independent Registered Public Accounting Firm.</FONT></TD>
</TR>
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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>23.2  </FONT></TD>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=79%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Consent
of Pitney Hardin LLP (included in Exhibit 5 hereto). </FONT></TD>
</TR>
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<TD WIDTH=3%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=9% ALIGN=RIGHT><FONT FACE="Times New Roman, Times, Serif" SIZE=2>24  </FONT></TD>
<TD WIDTH=9%><FONT FACE="Times New Roman, Times, Serif" SIZE=2></FONT></TD>
<TD WIDTH=79%><FONT FACE="Times New Roman, Times, Serif" SIZE=2>Power
of Attorney (included on signature page hereto)</FONT></TD>
</TR>
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</BODY>
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{"company-data": {"conformed-name": "LINENS N THINGS INC", "cik": "0001023052", "assigned-sic": "5700", "irs-number": "223463939", "state-of-incorporation": "DE", "fiscal-year-end": "0101"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-116719", "film-number": "04873982"}, "business-address": {"street1": "6 BRIGHTON RD", "city": "CLIFTON", "state": "NJ", "zip": "07015", "phone": "9737781300"}, "mail-address": {"street1": "6 BRIGHTON RD", "city": "CLIFTON", "state": "NJ", "zip": "07015"}}
Form S-8 - 2004 Stock Award & Incentive Plan
As filed with the
Securities and Exchange Commission on June 22, 2004
Registration No.  333-___________
SECURITIES AND
EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
_________________
FORM S-8
REGISTRATION STATEMENT
UNDER THE SECURITIES ACT OF 1933
LINENS 'N THINGS, INC.
(Exact Name of Registrant as Specified in Its Charter)
DELAWARE
22-3463939
(State or Other Jurisdiction of Incorporation or Organization)
(I.R.S. Employer Identification No.)
6 BRIGHTON ROAD
CLIFTON, NEW JERSEY 07015
(Address of Principal Executive Offices)
LINENS 'N THINGS, INC. 2004 STOCK AWARD AND INCENTIVE PLAN
(Full Title of the Plan)
BRIAN D. SILVA
SENIOR VICE PRESIDENT, HUMAN RESOURCES, ADMINISTRATION AND CORPORATE SECRETARY
LINENS 'N THINGS, INC.
6 BRIGHTON ROAD
CLIFTON, NEW JERSEY 07015
(973) 778-1300
(Name, Address, and Telephone Number of Agent For Service)
With a Copy to:
WARREN J. CASEY, ESQ.
PITNEY HARDIN LLP
P.O. BOX 1945
MORRISTOWN, NEW JERSEY 07962-1945
(973) 966-6300
______________________________
CALCULATION OF
REGISTRATION FEE
Title Of
Securities To
Amount
To Be
Proposed Maximum
Offering Price
Proposed Maximum
Aggregate
Amount Of
Registration
Be Registered
Registered (1) (2) (3)
Per Share (4)
Offering Price
Fee
Common Stock, Par
Value $0.01 per share
4,000,000
$27.275
$109,100,000
$13,822.97
_________________
(1)
Estimated solely for the purpose of calculating the registration fee based upon
the Registrant's current estimate of shares of Common Stock issuable
pursuant to the Linens 'n Things, Inc. 2004 Stock Award and Incentive Plan
(the "Plan"). Also includes, pursuant to Rule 416(b) under the
Securities Act of 1933, as amended (the "Securities Act"), additional
shares of Common Stock that may be issuable pursuant to anti-dilution provisions
of the Plan.
(2)
The Registrant previously filed a Registration Statement on Form S-8 on August
2, 2000 (Registration No. 333-42784) to register shares pursuant to the
Registrant's 2000 Stock Award and Incentive Plan ("2000 Plan").
This earlier Form S-8 registered 2,000,000 shares of common stock for issuance
in awards under the 2000 Plan. There currently are 437,204 shares registered for
issuance as awards under the 2000 Plan that have not been so awarded. The
Registrant paid fees totaling $3,542.30 to register such unawarded shares. The
Registrant previously filed a Registration Statement on Form S-8 on June 14,
2001 (Registration No. 333-62984) to register shares pursuant to the
Registrant's LNT Broad-Based Equity Plan ("Broad-Based Plan").
This earlier Form S-8 registered 4,000,000 shares of common stock for issuance
as awards under the Broad-Based Plan. There currently are 1,878,573 shares
registered for issuance under the Broad-Based Plan that have not been so
awarded. The Registrant paid fees totaling $12,278.82 to register such unawarded
shares. The 2000 Plan and the Broad-Based Plan have each been terminated as to
the future issuance of awards. In accordance with Rule 457(p) of the
Securities Act, the aggregate total dollar amount of the registration fee is
being offset by the $15,821.12 in registration fees previously paid in respect
of these shares previously registered by the Company.
The
Registrant will be filing a Post-Effective Amendment No. 1 to each of the above
Registration Statements on Form S-8, Registration Nos. 333-42784 and 333-62984
respectively, to deregister shares of the Company's common stock that are not subject
to outstanding awards under the 2000 Plan and the Broad-Based Plan.
(3)
In addition to the 4,000,000 shares reserved and available for issuance under
the Plan, shares of common stock may become available for issuance under the
Plan upon the termination, forfeiture or cancellation of any outstanding stock
options or other awards granted under the 2000 Plan and the Broad-Based Plan.
The 2000 Plan and the Broad-Based Plan have been terminated as to future
issuances of awards but not as to existing awards.
(4)
Estimated solely for the purpose of calculating the registration fee. Such
estimate has been computed in accordance with Rule 457(c) and Rule 457(h) under
the Securities Act based on the average high and low prices of the
Registrant's Common Stock as reported on the New York Stock Exchange on
June 21, 2004.
PART I
INFORMATION REQUIRED
IN THE SECTION 10(a) PROSPECTUS
The
document(s) containing the information specified in this Part I will be sent or given to
employees as specified by Rule 428(b)(1). Such documents need not be filed with the
Commission either as part of this Registration Statement or as prospectuses or prospectus
supplements pursuant to Rule 424. These documents and the documents incorporated by
reference in this Registration Statement pursuant to Item 3 of Part II of this form, taken
together, constitute a prospectus that meets the requirements of Section 10(a) of the
Securities Act.
PART II
INFORMATION REQUIRED
IN THE REGISTRATION STATEMENT
ITEM 3.  Incorporation of Documents by Reference.
The
following documents filed by Linens 'n Things, Inc. (the "Registrant") with
the Commission are incorporated by reference in this Registration Statement:
(a.)
The
Registrant's Annual Report on Form 10-K for the year ended January 3, 2004.
(b.)
The Registrant's
Quarterly Report on Form 10-Q for the quarter ended April 3, 2004.
(c.)
Registrant's
Proxy Statement for the fiscal year ended January 3, 2004, filed on April 8, 2004.
(d.)
All other reports filed by the Registrant pursuant to Section 13(a) or 15(e) of the Exchange
Act since the end of the fiscal year covered by the Registrant's latest annual
report.
(e.)
The Description of the Registrant's Common Stock contained in the Registration Statement
on Form S-1 (No. 333-27239).
All
documents filed by the Registrant after the date of this Registration Statement pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Securities Exchange Act of 1934, as amended
(the "Exchange Act"), prior to the filing of a post-effective amendment which
indicates that all securities offered have been sold or which deregisters all securities
then remaining unsold, hereby are incorporated herein by reference and shall be deemed a
part hereof from the date of filing of such documents. Any statement contained in a
document incorporated or deemed to be incorporated by reference herein shall be deemed to
be modified or superseded for purposes of this Registration Statement to the extent that a
statement contained herein or in any other subsequently filed document which also is or is
deemed to be incorporated by reference herein modifies or supersedes such statement. Any
such statement so modified or superseded shall not be deemed, except as so modified or
superseded, to constitute a part of this Registration Statement.
ITEM
4.   Description of Securities.
Not
applicable.
ITEM
5.   Interests of Named Experts and Counsel.
Not
applicable.
ITEM
6.   Indemnification of Directors and Officers.
Under Delaware law, directors, officers, employees and other individuals may be indemnified
against expenses (including attorneys' fees), judgments, fines and amounts paid in
settlement in connection with specified actions, suits or proceedings, whether civil,
criminal, administrative or investigative if they acted in good faith and in a manner they
reasonably believed to be in or not opposed to the best interests of the corporation and,
with respect to any criminal action or proceeding, had no reasonable cause to believe
their conduct was unlawful. A similar standard of conduct is applicable in the case of a
derivative action, except that indemnification only extends to expenses (including
attorneys' fees) incurred in connection with defense or settlement of such an action
and Delaware law requires court approval before there can be any indemnification of
expenses where the person seeking indemnification has been found liable to the
corporation.
Article
Ninth of the Amended and Restated Certificate of Incorporation of the Registrant requires
the Registrant to indemnify directors and officers against liabilities which they may
incur under the circumstances set forth in the preceding paragraph. The right of
indemnification in Article Ninth also includes the right to be paid by the Registrant the
expenses incurred in connection with a legal proceeding in advance of its final
disposition to the fullest extent authorized by Delaware law. The right to indemnification
conferred under Article Ninth is a contract right.
The
Registrant maintains standard policies of insurance under which coverage is provided (a)
to its directors and officers against loss arising from claims made by reason of breach of
duty or other wrongful act, and (b) to the Registrant with respect to payments which may
be made by the Registrant to such officers and directors pursuant to the above
indemnification provision or otherwise as a matter of law.
ITEM
7.   Exemption from Registration Claimed.
Not applicable.
ITEM
8.   Exhibits.
_________________
4.1
Linens 'n Things, Inc. 2004 Stock Award and Incentive Plan.  (Incorporated by reference to
the  Company's Proxy Statement filed April 8, 2004, Annex B).
5
Opinion  of  Pitney Hardin LLP,  as to the legality of the securities being registered.
23.1
Consent of Independent Registered Public Accounting Firm.
23.2
Consent  of  Pitney Hardin LLP  (included in Exhibit 5 hereto).
24
Power of Attorney (included on signature page hereto).
ITEM
9.   Undertakings.
1.       
          The undersigned Registrant hereby undertakes:
(a)
To file, during any period in which offers or sales are being made, a
post-effective amendment to this Registration Statement to include any material
information with respect to the plan of distribution not previously disclosed in
this Registration Statement or any material change to such information in this
Registration Statement.
(b)
That, for the purpose of determining any liability under the Securities Act,
each such post-effective amendment shall be deemed to be a new registration
statement relating to the securities offered therein, and the offering of such
securities at that time shall be deemed to be the initial bona fide offering
thereof.
(c)
To remove from registration by
means of a post-effective amendment any of the
securities being registered which remain unsold at the termination of the offering.
2.                                    The
undersigned Registrant hereby undertakes that, for purposes of determining
                    any liability under the Securities Act, each filing of the Registrant's
                    annual report pursuant to Section 13(a) or 15(d) of the Exchange Act
(and, where                     applicable, each filing of an employee benefit plan's
annual report                     pursuant to Section 15(d) of the Exchange Act) that is
incorporated by reference                     in this Registration Statement shall be
deemed to be a new registration                     statement relating to the securities
offered therein, and the offering of such                     securities at that time
shall be deemed to be the initial bona fide offering                     thereof.
3.               
Insofar as indemnification for liabilities arising under the Securities Act may
                    be permitted to directors, officers and controlling persons of the
Registrant                     pursuant to the foregoing provisions, or otherwise, the
Registrant has been                     advised that in the opinion of the Securities and
Exchange Commission such                     indemnification is against public policy as
expressed in the Securities Act and                     is, therefore, unenforceable. In
the event that a claim for indemnification                     against such liabilities
(other than the payment by the Registrant of expenses                     incurred or
paid by a director, officer or controlling person of the Registrant
                    in the successful defense of any action, suit or proceeding) is
asserted by such                     director, officer or controlling person in
connection with the securities being                     registered, the Registrant will,
unless in the opinion of its counsel the matter                     has been settled by
controlling precedent, submit to a court of appropriate                     jurisdiction
the question whether such indemnification by it is against public
                    policy as expressed in the Securities Act and will be governed by the
final                     adjudication of such issue.
SIGNATURES
Pursuant
to the requirements of the Securities Act, the Registrant certifies that it has reasonable
grounds to believe that it meets all the requirements for filing on Form S-8 and has duly
caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Clifton, State of New Jersey, on this 7th day
of June, 2004.
Linens 'n Things,
Inc.
(Registrant)
By:  WILLIAM T. GILES
——————————
William T. Giles
Executive Vice President and Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)
Each
of the undersigned officers and directors of the Registrant hereby severally constitutes
and appoints Norman Axelrod, William T. Giles and Brian D. Silva, and each of them, their
true and lawful attorney-in-fact for the undersigned, in any and all capacities, with full
power of substitution, to sign any and all amendments to this Registration Statement
(including post-effective amendments), and to file the same with exhibits thereto and
other documents in connection therewith, with the Securities and Exchange Commission,
granting unto said attorney-in-fact full power and authority to do and perform each and
every act and thing requisite and necessary to be done in and about the premises, as fully
to all intents and purposes as he might or could in person, hereby ratifying and
confirming all that said attorney-in-fact may lawfully do or cause to be done by virtue
hereof.
Pursuant
to the requirements of the Securities Act, this Registration Statement has been signed by
the following persons in the capacities and on the dates indicated.
Signature
Title
Date
NORMAN AXELROD
——————————
Norman Axelrod
Chairman and Chief Executive Officer
(Principal Executive Officer)
June 18, 2004
PHILIP E. BEEKMAN
——————————
Philip E. Beekman
Director
June 18, 2004
HAROLD F. COMPTON
——————————
Harold F. Compton
Director
June 17, 2004
STANLEY P. GOLDSTEIN
——————————
Stanley P. Goldstein
Director
June 18, 2004
MORTON E. HANDEL
——————————
Morton E. Handel
Director
June 20, 2004
ROBERT KAMERSCHEN
——————————
Robert Kamerschen
Director
June 18, 2004
WILLIAM T. GILES
——————————
William T. Giles
Executive Vice President and Chief Financial Officer
(Principal Financial Officer and Principal Accounting Officer)
June 7, 2004
INDEX TO EXHIBITS
Exhibit No.
Description
4.1
Linens 'n Things, Inc. 2004 Stock Award and Incentive Plan.  (Incorporated by reference to
the  Company's Proxy Statement filed April 8, 2004, Annex B).
5
Opinion
of Pitney Hardin LLP, as to the legality of the securities being registered.
23.1
Consent
of Independent Registered Public Accounting Firm.
23.2
Consent
of Pitney Hardin LLP (included in Exhibit 5 hereto).
24
Power
of Attorney (included on signature page hereto)