Linens ’n Things Center, Inc. is a wholly owned subsidiary of Linens ’n Things, Inc. The Company and Linens ’n Things, Inc. are wholly owned subsidiaries of Linens Holding co. The Company is a specialty retailer of home textiles, housewares and home accessories in North America operating 589 stores in 47 United States and seven Canadian provinces as of December 29, 2007. The Company is a destination retailer, offering one of the selections of brand-name, as well as private label home furnishings merchandise in the industry. The Company’s average store size of approximately 33,000 gross square feet enables it to offer a more comprehensive product and brand selection than department stores and other retailers that sell home furnishings. The Company’s primary target guest is female between the ages of 25 and 55 who is fashion and brand conscious, has better income and focuses on the home as a reflection of her individuality.