Statement of changes in beneficial ownership of securities

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Exhibit 24



Know all by these presents, that the undersigned
hereby constitutes and appoints each of Arlene Hong and Katherine Walden, signing singly and with full power of substitution, the undersigned's
true and lawful attorney-in-fact to:

(1)       prepare, execute
in the undersigned’s name and on the undersigned’s behalf, and submit to the United States Securities and Exchange Commission
(the "SEC") a Form ID, including amendments thereto, and any other documents necessary or appropriate to obtain codes and passwords
enabling the undersigned to make electronic filings with the SEC of reports necessary or advisable under Section 16(a) of the Securities
Exchange Act of 1934 and the rules and regulations promulgated thereunder, as amended from time to time (the “Exchange Act”)
or any rule or regulation of the SEC;

(2)       execute for and
on behalf of the undersigned, in the undersigned's capacity as an officer and/or director of Bed Bath & Beyond Inc. (the "Company"),
Forms 3, 4 and 5 in accordance with Section 16(a) of the Exchange Act, and any other forms or reports the undersigned may be required
to file in connection with the undersigned’s ownership, acquisition, or disposition of securities of the Company;

(3)       do and perform
any and all acts for and on behalf of the undersigned which may be necessary or desirable to complete and execute any such Form 3, 4,
or 5, or other form or report, and timely file such form or report with the SEC, the NASDAQ Stock Market and any stock exchange or similar
authority; and

(4)       take any other
action of any type whatsoever in connection with the foregoing which, in the opinion of such attorney-in-fact, may be of benefit to, in
the best interest of, or legally required by, the undersigned, it being understood that the documents executed by such attorney-in-fact
on behalf of the undersigned pursuant to this Limited Power of Attorney shall be in such form and shall contain such terms and conditions
as such attorney-in-fact may approve in such attorney-in-fact's discretion.

The undersigned hereby gives and grants to each
such attorney-in-fact full power and authority to do and perform any and every act and thing whatsoever requisite, necessary or proper
to be done in the exercise of any of the rights and powers herein granted, as fully to all intents and purposes as the undersigned might
or could do if personally present, with full power of substitution or revocation, hereby ratifying and confirming all that such attorney-in-fact,
or such attorney-in-fact’s substitute or substitutes, shall lawfully do or cause to be done by virtue of this Power of Attorney
and the rights and powers herein granted.

The undersigned acknowledges that the foregoing
attorneys-in-fact, in serving in such capacity at the request of the undersigned, are not assuming, nor is the Company assuming, any of
the undersigned’s responsibilities to comply with Section 16 of the Exchange Act.

This Power of Attorney shall remain in full
force and effect until the undersigned is no longer required to file Forms 3, 4 and 5 with respect to the undersigned's holdings of, and
transactions in, securities issued by the Company, unless earlier revoked as to any attorney-in-fact by the undersigned in a signed writing
delivered to the foregoing attorneys-in-fact or in the event any attorney-in-fact ceases to be an employee of the Company, this power
of attorney shall cease to have effect in relation to such attorney-in-fact upon such cessation but shall continue in full force and effect
in relation to the remaining attorney-in-fact.

IN WITNESS WHEREOF, the undersigned has caused
this Power of Attorney to be executed as of this 17


day of May, 2021.


/s/ Ann Yerger


Ann Yerger

The above information was disclosed in a filing to the SEC. To see the filing, click here.

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