Al's Feed Service, L.L.C

Allied Office Supplies Inc

Allsorts, Inc

Alpharetta, L.T., Inc

Aos Acquisition Corp

Apollo Health Street Inc

Atlanta L.T., Inc. (dissolved 10/1/90)

Atlanta/Chastain L.T., Inc

Atlanta/Pleasant Hill L.T., Inc. (dissolved 10/1/90)

Barrett Place L.T., Inc

Bedford (nh) Linens 'n Things, Inc

Beecham Inc

Buford Linens 'n Things, Inc

Collectionlink, Inc

Collectionlink, Inc

Columbus Ga., L.T., Inc

Computer Data Access Inc

Computer Data Access, Inc. (new Jersey)

Concord Linens 'n Things, Inc

Creative Response Incorporated