Bed Bath & Beyond Inc.. The Group's principal activity is to operate stores selling predominantly domestics merchandise and home furnishings.

The domestic merchandise line includes bed linens and related items, bath items and kitchen textiles. The bed linens include sheets, comforters, duvet covers, bedspreads, quilts, window treatments, decorative pillows, blankets, dust ruffles, bed pillows and mattress pads.

The bath items include towels, shower curtains and liners, waste baskets, mirrors, hampers, robes, slippers, scales, bathroom rugs, wall hardware and other bath accessories.

The kitchen textiles include tablecloths, placemats, cloth napkins, dish towels and chair pads. The home furnishings line includes cookware, cutlery, kitchen gadgets, food processors and gift wrap. As on 26-Nov-2005, the Group operated 793 stores in 46 states and Puerto Rico.