Bed Bath & Beyond is a nationwide operator of `superstores` selling predominantly better quality domestics merchandise and home furnishings typically found in better department stores. The Company offers a wide assortment of merchandise at everyday low prices that are substantiallybelow regular department store prices and generally comparable to or belowdepartment store sale prices. The Company''s domestics merchandise line includes items such as bed linens, bath accessories and kitchen textiles, and the company''s home furnishings line.