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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
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 PwRcOHC0NXbuMQXIIrO/Iw==

<SEC-DOCUMENT>0000949265-04-000683.txt : 20040901
<SEC-HEADER>0000949265-04-000683.hdr.sgml : 20040901
<ACCEPTANCE-DATETIME>20040901145612
ACCESSION NUMBER:		0000949265-04-000683
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040830
FILED AS OF DATE:		20040901
DATE AS OF CHANGE:		20040901

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			BRACALE SCOTT M
		CENTRAL INDEX KEY:			0001191890

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-14987
		FILM NUMBER:		041010879

	BUSINESS ADDRESS:	
		STREET 1:		8323 WALTON PARKWAY
		CITY:			NEW ALBANY
		STATE:			OH
		ZIP:			43054

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			TOO INC
		CENTRAL INDEX KEY:			0001085482
		STANDARD INDUSTRIAL CLASSIFICATION:	WOMEN'S, MISSES', AND JUNIORS OUTERWEAR [2330]
		IRS NUMBER:				311333930
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0130

	BUSINESS ADDRESS:	
		STREET 1:		8323 WALTON PARKWAY
		CITY:			NEW ALBANY
		STATE:			OH
		ZIP:			43054
		BUSINESS PHONE:		6144793810

	MAIL ADDRESS:	
		STREET 1:		8323 WALTON PARKWAY
		CITY:			NEW ALBANY
		STATE:			OH
		ZIP:			43054
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>bra76.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0202</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2004-08-30</periodOfReport>

    <notSubjectToSection16>0</notSubjectToSection16>

    <issuer>
        <issuerCik>0001085482</issuerCik>
        <issuerName>TOO INC</issuerName>
        <issuerTradingSymbol>TOO</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001191890</rptOwnerCik>
            <rptOwnerName>BRACALE SCOTT M</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>8323 WALTON PARKWAY</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>NEW ALBANY</rptOwnerCity>
            <rptOwnerState>OH</rptOwnerState>
            <rptOwnerZipCode>43054</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>0</isDirector>
            <isOfficer>1</isOfficer>
            <isTenPercentOwner>0</isTenPercentOwner>
            <isOther>0</isOther>
            <officerTitle>EVP Marketing, Catalog &amp; Web</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock, $.01 par value</value>
            </securityTitle>
            <transactionDate>
                <value>2004-08-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9389</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>10.648</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>11975</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable>
        <derivativeTransaction>
            <securityTitle>
                <value>Stock Option (Right to Buy)</value>
            </securityTitle>
            <conversionOrExercisePrice>
                <value>10.6483</value>
            </conversionOrExercisePrice>
            <transactionDate>
                <value>2004-08-30</value>
            </transactionDate>
            <deemedExecutionDate></deemedExecutionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>M</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
                <footnoteId id="F1"/>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9389</value>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>D</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <exerciseDate>
                <footnoteId id="F2"/>
            </exerciseDate>
            <expirationDate>
                <value>2009-11-04</value>
            </expirationDate>
            <underlyingSecurity>
                <underlyingSecurityTitle>
                    <value>Common Stock, $.01 par value</value>
                </underlyingSecurityTitle>
                <underlyingSecurityShares>
                    <value>9389</value>
                </underlyingSecurityShares>
            </underlyingSecurity>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>7283</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
                <natureOfOwnership>
                    <value></value>
                </natureOfOwnership>
            </ownershipNature>
        </derivativeTransaction>
    </derivativeTable>

    <footnotes>
        <footnote id="F1">Pursuant to 10b5-1 Plan.</footnote>
        <footnote id="F2">Option vests 25% per year beginning 1/4/00.</footnote>
    </footnotes>

    <remarks></remarks>

    <ownerSignature>
        <signatureName>By: Curtis A. Loveland, Attorney-in-Fact</signatureName>
        <signatureDate>2004-09-01</signatureDate>
    </ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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