Bed Bath & Beyond Inc. is a chain of domestic merchandise retail stores across the United States, Canada and Mexico. Formed in 1971, the stores sell goods primarily for the bedroom and bathroom, as well as kitchen and dining room. The company is included in the S&P 500 and Global 1200 Indices and the NASDAQ-100 Index. It is also counted among the Fortune 500 and the Forbes 2000 as well. Since the liquidation of Linens 'n Things, Bed Bath & Beyond has few major retail competitors except Wal-Mart, Target, J. C. Penney, and some mid-sized players like Pier 1 Imports. Companies such as Crate & Barrel and the numerous Williams Sonoma companies are also competitors.