UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

 

FORM 8-K

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15 (d) OF THE

SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of earliest event reported)  January 3, 2008

 

BED BATH & BEYOND INC.

(Exact name of registrant as specified in its charter)

 

New York		0-20214		11-2250488
(State of incorporation)		(Commission File Number)		(I.R.S. Employer Identification No.)

 

650 Liberty Avenue
Union, New Jersey 07083

(Address of principal executive offices)  (Zip code)

 

(908) 688-0888

(Registrant’s telephone number, including area code)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

 

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4 (c))

 

 

 

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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SIGNATURES

 

 

                Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

 

	BED BATH & BEYOND INC.
		(Registrant)
Date: January 3, 2008	By:	/s/ Eugene A. Castagna
		Eugene A. Castagna
		Chief Financial Officer and
		Treasurer

 

 

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EXHIBIT INDEX

 

Exhibit No.                                                                         Description

 

99.1                                                                                             Press Release issued by Bed Bath & Beyond Inc. on January 3, 2008.

 

 

 

 

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