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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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<SEC-DOCUMENT>0000000000-06-031381.txt : 20061106
<SEC-HEADER>0000000000-06-031381.hdr.sgml : 20061106
<ACCEPTANCE-DATETIME>20060706162305
<PRIVATE-TO-PUBLIC>
ACCESSION NUMBER:		0000000000-06-031381
CONFORMED SUBMISSION TYPE:	UPLOAD
PUBLIC DOCUMENT COUNT:		1
FILED AS OF DATE:		20060706

FILED FOR:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BED BATH & BEYOND INC
		CENTRAL INDEX KEY:			0000886158
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-HOME FURNITURE, FURNISHINGS & EQUIPMENT STORES [5700]
		IRS NUMBER:				112250488
		STATE OF INCORPORATION:			NY
		FISCAL YEAR END:			0225

	FILING VALUES:
		FORM TYPE:		UPLOAD

	BUSINESS ADDRESS:	
		STREET 1:		650 LIBERTY AVENUE
		CITY:			UNION
		STATE:			NJ
		ZIP:			07083
		BUSINESS PHONE:		2013791520

	MAIL ADDRESS:	
		STREET 1:		715 MORRIS AVENUE
		CITY:			SPRINGFIELD
		STATE:			NJ
		ZIP:			07081
PUBLIC REFERENCE ACCESSION NUMBER:		0001104659-05-022926
</SEC-HEADER>
<DOCUMENT>
<TYPE>LETTER
<SEQUENCE>1
<FILENAME>filename1.txt
<TEXT>


Mail Stop 3561

								            July 6, 2006

Mr. Eugene A. Castagna
Chief Financial Officer and Treasurer
Bed Bath & Beyond Inc.
650 Liberty Avenue
Union, New Jersey 07083

		RE:	Bed Bath & Beyond Inc.
			Form 10-K for Fiscal Year Ended February 26, 2005
			Filed May 12, 2005
Forms 10-Q for Fiscal Quarters Ended May 28, August 27, and
November
26, 2005
			File No. 0-20214

Dear Mr. Castagna:

We have completed our review of your Form 10-K and related filings
and have no further comments at this time.


									Sincerely,


									George F. Ohsiek, Jr.
									Branch Chief


July 6, 2006
Page 1


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