Linens 'n Things, Inc.
Ticker: LIN 6 Brighton Road
Exchange: New York Stock Exchange Clifton, New Jersey 07015
Industry: Retail (201) 778-1300

Type of Shares:Common Shares Filing Date:9/18/96
U.S. Shares:13,000,000 Offer Date:11/25/96
Non-U.S. Shares:0 Filing Range:$15.00 - $17.00
Primary Shares:0 Offer Price:$15.50
Secondary Shares:13,000,000 Gross Spread:$0.93
Offering Amount: $208,000,000 Selling:$0.55
Expenses: - Reallowance:$0.10
Shares Out After: -
Spin out parent firm: CVS Corporation

ManagerTierPhone
CS First BostonLead Manager (212) 325-2000
Donaldson, Lufkin & Jenrette Securities Corp.Co-manager (212) 504-4525

Audited
Income
Latest
Unaudited
Income
Prior
Unaudited
Income
Balance
Sheet
12/31/95 6/29/96 7/1/95 6/29/96
Revenue:$555.10$285.82$239.59Assets:$358.15
Net Income:$15.75-$0.74$2.33Liabilities:$153.66
EPS:Equity:$204.49

Note: Dollar amounts are in U.S. millions; Audited figures expressed as full year,
unaudited figures are partial year

Business Description
The company is one of the leading national large format retailers of home textiles, housewares and home accessories operating in 32 states. As of June 29, 1996, the company operated 113 superstores averaging approximately 32,000 gross square feet in size and 42 smaller traditional stores averaging approximately 10,000 gross square feet in size. The company's newest superstores range between 35,000 and 40,000 gross square feet in size and are located in strip malls or power center locations. The company's business strategy is to offer a broad assortment of high quality, brand name merchandise at everyday low prices, provide efficient customer service and maintain low operating costs. The company's extensive selection of over 25,000 stock keeping units in its superstores is driven by the company's commitment to offering a broad and deep assortment of high quality, brand name "linens" and other items. Brand names sold by the company include Wamsutta, Cannon, Laura Ashley, Martex, Waverly, Royal Velvet, Braun, Krups, Calphalon and Henckel.

Use of Proceeds
The proceeds from the proposed offering will be distributed to selling shareholders.

Last updated: 12/8/96

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