Exhibit 23

                         CONSENT OF INDEPENDENT AUDITORS

      We consent to the incorporation by reference in this Annual Report (Form
10-K) of Toys "R" Us, Inc. and Subsidiaries of our report dated March 5, 2003
included in the 2002 Annual Report to Stockholders of Toys "R" Us, Inc. and
Subsidiaries.

      We also consent to the incorporation by reference in Registration
Statements (Form S-4 Number 33-56303, 333-18863 and 333-73800; Form S-3 Numbers
2-87794, 33-23264, 33-34273, 33-11461, 33-42237, 33-51359, 333-84254, 333-84258
and 333-103983; Form S-8 Numbers 2-64887, 2-91834, 33-42627, 333-11861,
33-15841, 333-23441, 333-20385, 333-64315, 333-61827 and 333-82377) of Toys "R"
Us, Inc. and Subsidiaries of our report dated March 5, 2003, with respect to the
consolidated financial statements of Toys "R" Us, Inc. and Subsidiaries
incorporated by reference in the Annual Report (Form 10-K) for the year ended
February 1, 2003.


                                                           /s/ Ernst & Young LLP

New York, New York
April 30, 2003