Exhibit 99.1
STATEMENT UNDER OATH OF PRINCIPAL EXECUTIVE OFFICER AND PRINCIPAL FINANCIAL
OFFICER REGARDING FACTS AND CIRCUMSTANCES RELATING TO EXCHANGE ACT FILINGS

I, John H. Eyler, Jr., state and attest that:

         (1) To the best of my knowledge, based upon a review of the covered
             reports of Toys "R" Us, Inc., and, except as corrected or
             supplemented in a subsequent covered report:
o                 no covered report contained an untrue statement of a material
                  fact as of the end of the period covered by such report (or in
                  the case of a report on Form 8-K or definitive proxy
                  materials, as of the date on which it was filed); and
o                 no covered report omitted to state a material fact necessary
                  to make the statements in the covered report, in light of the
                  circumstances under which they were made, not misleading as of
                  the end of the period covered by such report (or in the case
                  of a report on Form 8-K or definitive proxy materials, as of
                  the date on which it was filed).
         (2) I have reviewed the contents of this statement with the Company's
             audit committee.

         (3) In this statement under oath, each of the following, if filed on or
             before the date of this statement, is a "covered report":
o                Annual Report on Form 10-K of Toys "R" Us, Inc. for the fiscal
                 year ended February 2, 2002 filed with the Commission on
                 May 3, 2002;
o                all reports on Form 10-Q, all reports on Form 8-K and all
                 definitive proxy materials of Toys "R" Us, Inc. filed with
                 the Commission subsequent to the filing of the Form 10-K
                 identified above; and
o                any amendments to any of the foregoing.


/s/ John H. Eyler, Jr.                     Subscribed and sworn to before
----------------------                     me this 12th day of September 2002.
John H. Eyler, Jr.
Chief Executive Officer
September 12,2002                          /s/ Maureen Ford
                                           -----------------
                                           A Notary Public of New Jersey
                                           My Commission Expires April 4, 2006