Article: LINENS 'N THINGS, BED BATH PLAY THE NAME GAME.(Linens 'n Things Inc. and Bed, Bath and Beyond Inc.)(analysis)

Byline: Allison Zisko, Carla Webb contributed to this report.

NEW YORK-In the battle for the big-box tabletop category, product differential will determine the future identities of both Bed Bath & Beyond and Linens 'n Things.

Both retailers exceeded expectations when they first entered the tabletop category -- Bed Bath leading, Linens following -- and further surprised the industry when they began to experiment -- Bed Bath leading, Linens following -- with upstairs tabletop, a devolving classification that nonetheless brings with it a certain cachet, an additional pool of customers and the lure of strong brands.

But where do they go from here?

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