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 the related Prospectus of Toys "R" Us,
Inc. for the registration of $800 million of Debt Securities and to the
incorporation by reference therein of our report dated March 14, 2002, 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 2, 2002, filed with the Securities and Exchange Commission.



                                                     /s/  Ernst & Young LLP
New York, New York
March 21, 2003