SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

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                                    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)    September 22, 2005
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                             LINENS 'N THINGS, INC.
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               (Exact Name of Registrant as Specified in Charter)


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


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


Registrant's telephone number, including area code  (973) 778-1300
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     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions (see General Instructions A.2. below):

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))







Item 7.01    Regulation FD Disclosure

Attached and being furnished hereby as Exhibit 99.1 is a copy of a press release
of Linens 'n Things, Inc. (the "Company") dated September 22, 2005,  concerning
the Company's outlook,  including currently estimated sales and earnings for the
third quarter of 2005.  Such estimated  sales and earnings  constitute  "forward
looking"  information  within the meaning of The Private  Securities  Litigation
Reform Act of 1995.


Item 8.01    Other Events

On September 22, 2005, the Company also announced that its Board of Directors is
exploring  strategic  alternatives  to enhance  shareholder  value  including  a
possible  sale of the Company.  The Company said there can be no assurance  that
any transaction  will occur or, if one is undertaken,  its terms or timing.  The
Company has retained Credit Suisse First Boston LLC as its financial  advisor to
assist in the process.  The Company stated that it does not expect to update its
progress or disclose  developments  with respect to the exploration of strategic
alternatives   unless  the  Board  of   Directors   has  approved  a  definitive
transaction.

A copy of the  Company's  press  release is attached to this  Current  Report as
Exhibit 99.1.





SECTION 9 - FINANCIAL STATEMENTS AND EXHIBITS

Item 9.01    Financial Statements and Exhibits

(c)    Exhibits

       99.1  Press Release of Linens 'n Things, Inc., dated September 22, 2005







                                    SIGNATURE

     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:   September 22, 2005                   By:    /s/ William T. Giles
                                                 -------------------------------
                                              Name:  William T. Giles
                                              Title: Executive Vice President,
                                                     Chief Financial Officer






                                  EXHIBIT INDEX


Exhibit No.                Description
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99.1  Press Release of Linens 'n Things, Inc., dated September 22, 2005