Exhibit 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

The Board of Directors
Bed Bath & Beyond Inc.:

We consent to the incorporation by reference in the registration statements (No. 33-63902, 33-87602, 333-18011, 333-75883, 333-64494 and 333-126169) on Form S-8 of Bed Bath & Beyond Inc. of our reports dated May 2, 2007, with respect to the consolidated balance sheets of Bed Bath & Beyond Inc. as of  March 3, 2007 and February 25, 2006, and the related consolidated statements of earnings, shareholders’ equity, and cash flows, for each of the fiscal years in the three-year period ended March 3, 2007, management’s assessment of the effectiveness of internal control over financial reporting as of March 3, 2007 and the effectiveness of internal control over financial reporting as of March 3, 2007, which reports appear in the March 3, 2007 annual report on Form 10-K of Bed Bath & Beyond Inc.

Our report refers to the adoption in 2006 of Statement of Financial Accounting Standards (“SFAS”) No. 158, “Employers’ Accounting for Defined Benefit Pension and Other Post Retirement Plans — An Amendment of FASB Statements No. 87, 88, 106, and 132(R),” as well as a change in Bed Bath & Beyond Inc.’s method for quantifying errors based on SEC Staff Accounting Bulletin No. 108, “Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements.”

/s/ KPMG LLP

Short Hills, New Jersey

May 2, 2007