Exhibit 23.2


                        CONSENT OF INDEPENDENT AUDITORS


We consent to the reference to our firm under the caption "Experts" in the
Registration Statement (Form S-3) and related Prospectus of Toys "R" Us, Inc.
for the registration of 7,000,000 Equity Security Units and to the
incorporation by reference therein of our report dated March 7, 2001, with
respect to the consolidated financial statements of Toys "R" Us, Inc. and
subsidiaries incorporated by reference in its Annual Report (Form 10-K) for
the year ended February 3, 2001, filed with the Securities and Exchange
Commission.


                                 /s/ Ernst & Young LLP

New York, New York
April 22, 2002