THE CORPORATE LIBRARY

Related Party Transactions and Outside Related Director Information

Bed Bath & Beyond Inc. (BBBY)

5/24/2006 Proxy Information

Mr. Eppler is a practicing attorney and has been a pensioned partner in the law firm of Proskauer Rose LLP, which is counsel to the Company.

Riker, Danzig, Scherer, Hyland & Perretti LLP received fees for legal services from the Company during fiscal 2005 and the law firm is continuing to provide legal services to the Company during fiscal 2005. Victoria A. Morrison is a partner of Riker, Danzig, Scherer, Hyland & Perretti LLP.

6/1/2005 Proxy Information

Mr. Eppler is a practicing attorney and has been a pensioned partner in the law firm of Proskauer Rose LLP, which is counsel to the Company.

Riker, Danzig, Scherer, Hyland & Perretti LLP received fees for legal services from the Company during fiscal 2004 and the law firm is continuing to provide legal services to the Company during fiscal 2004. Victoria A. Morrison is a partner of Riker, Danzig, Scherer, Hyland & Perretti LLP.

5/28/2004 Proxy Information

Mr. Eppler is a practicing attorney and has been a pensioned partner in the law firm of Proskauer Rose LLP, which is counsel to the Company.

Riker, Danzig, Scherer, Hyland & Perretti LLP received fees for legal services from the Company during fiscal 2003 and the law firm is continuing to provide legal services to the Company during fiscal 2004. Victoria A. Morrison is a partner of Riker, Danzig, Scherer, Hyland & Perretti LLP.

5/29/2003 Proxy Information

Riker, Danzig, Scherer, Hyland & Perretti LLP received fees for legal services from the Company during fiscal 2002 and the law firm is continuing to provide legal services to the Company during fiscal 2003. Victoria A. Morrison is a partner of Riker, Danzig, Scherer, Hyland & Perretti LLP.

The special committee consisting of all of the outside directors referred to above under "Other Board of Directors Information" approved the amended employment agreements with Messrs. Eisenberg and Feinstein and also approved May 2002 increases in their annual salaries from $800,000 to $900,000. Messrs. Eisenberg and Feinstein were Co-Chief Executive Officers of the Company throughout fiscal 2002 and have been functioning as full time executive Co-Chairmen since Mr. Temares was promoted to Chief Executive Officer in April 2003. The standing Compensation Committee appointed during fiscal 2002 met following the promotion of Mr. Temares to Chief Executive Officer and approved salary increases for all executive officers, including Messrs. Eisenberg, Feinstein and Temares, effective May 2003. The standing Compensation Committee has continued the general policies previously formulated by the Board of Directors designed to enable the Company to reward qualified management personnel and key employees and to provide longer term incentives. Thus, the Committee believes that long-term stock options will tend to provide incentives to management personnel as well as to align such incentives with shareholder return. Accordingly, the members of the Compensation Committee, in their capacity as the members of the stock option committee authorized to grant stock options to officers, continued the practice of granting stock options to all officers of the Company, including all executive officers following the close of fiscal 2002. Stock options have been granted to a wide range of key employees with the specific number of options granted being commensurate with the degree of responsibility of the grantee's position.