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) July 20, 2005
                                                 -----------------------

                             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
                                                  ----------------------

     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))




SECTION 2 - FINANCIAL INFORMATION

Item 2.02   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 July 20, 2005,  reporting the
Company's sales and earnings results for the second quarter ended July 2, 2005.





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 July 20, 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:   July 20, 2005                     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 July 20,
                    2005.