Item 2.02 Results of Operations and Financial Condition

On January 3, 2008, Bed Bath & Beyond Inc. (the "Company") issued a press release announcing the Company's financial results for its fiscal third quarter ended December 1, 2007. A copy of this press release is attached hereto as Exhibit 99.1 and is incorporated herein by reference.

The information in this Current Report on Form 8-K (including the exhibit attached hereto) is being furnished under Item 2.02 and shall not be deemed "filed" for the purposes of Section 18 of the Securities Exchange Act of 1934, as amended (the "Exchange Act"), or otherwise subject to the liability of such section or incorporated by reference in any filing under the Securities Act of 1933, as amended, or the Exchange Act, except as shall be expressly set forth by specific reference in such a filing.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits: 99.1 Press Release issued by Bed Bath & Beyond Inc. on January 3, 2008.

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