Linens 'n Things was a big-box retailer specializing in home textiles, housewares, and decorative home accessories. Based in Clifton, New Jersey, the chain operated 571 stores in 47 U.S. states and six Canadian provinces, and had 7,300 employees as of December 2006. The company's business strategy was "to offer a broad selection of high quality, brand name home furnishings merchandise at exceptional everyday values, provide superior guest service, and maintain low operating costs."

Clifton is a city in Passaic County, in the U.S. state of New Jersey. Criss-crossed by several major highways, the city is a regional commercial hub for North Jersey and is a bedroom suburb of New York City in the New York Metropolitan Area. As of the 2020 United States Census, the city retained its position as the state's 11th-most-populous municipality, just behind 2020 #10 Trenton, and well ahead of 2020 #12 Cherry Hill, with a population of 90,296, reflecting an overall increase of 6,160 (+7.3%) from the 2010 census count of 84,136, which in turn reflected an overall increase of 5,464 (+6.9%) from the 78,672 counted in the 2000 census. The Census Bureau's Population Estimates Program calculated that the city's population was 88,709 in 2022, reflecting an overall decrease of 1,587 (1.8%) from the 90,296 counted in the 2020 census and ranking the city the 388th-most-populous in the country.