Exhibit 21

Subsidiaries of the Registrant



|                                       |  |                              
|-------------------------------------- |  | -----------------------------
|Name                                   |  | Jurisdiction of Incorporation
|Babiesrus.com, LLC                     |  | Delaware                     
|Definitive Solutions Company, Inc.     |  | Delaware                     
|Geoffrey Europe, Inc.                  |  | Delaware                     
|Geoffrey Holdings, LLC                 |  | Delaware                     
|Geoffrey, Inc.                         |  | Delaware                     
|Geoffrey International, LLC            |  | Delaware                     
|Giraffe Holdings, LLC                  |  | Delaware                     
|Giraffe Intermediate, LLC              |  | Delaware                     
|Giraffe Intermediate Holdings, LLC     |  | Delaware                     
|Giraffe Junior, LLC                    |  | Delaware                     
|Giraffe Junior Holdings, LLC           |  | Delaware                     
|Giraffe Properties, LLC                |  | Delaware                     
|MAP Real Estate, LLC                   |  | Delaware                     
|MAP 2005 Real Estate, LLC              |  | Delaware                     
|MPO Holdings, LLC                      |  | Delaware                     
|MPO Intermediate, LLC                  |  | Delaware                     
|MPO Intermediate Holdings, LLC         |  | Delaware                     
|MPO Junior, LLC                        |  | Delaware                     
|MPO Junior Holdings, LLC               |  | Delaware                     
|MPO Properties, LLC                    |  | Delaware                     
|Toys R Us  Belgium, Inc.            |  | Delaware                     
|Toysrus.com, LLC                       |  | Delaware                     
|Toys R Us  Delaware, Inc.           |  | Delaware                     
|Toys R Us Europe, LLC                |  | Delaware                     
|Toys R Us International, LLC         |  | Delaware                     
|Toys R Us  Service, Inc.            |  | Delaware                     
|Toys R Us  Value, Inc.              |  | Virginia                     
|TRU 2005 RE Holding Co. I, LLC         |  | Delaware                     
|TRU 2005 RE I, LLC                     |  | Delaware                     
|TRU 2005 RE II, LLC                    |  | Delaware                     
|TRU 2005 RE II Trust                   |  | Delaware                     
|TRU Australia Holdings, LLC            |  | Delaware                     
|TRU Belgium Holdings II, Inc.          |  | Delaware                     
|TRU Data Services, Inc.                |  | Delaware                     
|TRU Gulf Services, Inc.                |  | Delaware                     
|TRU Hong Kong Holdings, LLC            |  | Delaware                     
|TRU Japan Holdings, Inc.               |  | Delaware                     
|TRU  LSM Redevelopment Corporation    |  | Missouri                     
|TRU  SVC, LLC                         |  | Virginia                     
|TRU (Vermont), Inc.                    |  | Vermont                      
|Wayne Real Estate Company, LLC         |  | Delaware                     
|Wayne Real Estate Holding Company, LLC |  | Delaware                     
|Babies R Us (Australia) Pty Ltd      |  | Australia                    
|Toys R Us (Australia) Pty Ltd        |  | Australia                    
|Toys R Us Handelsgesellschaft m.b.H. |  | Austria                      
|Toys R Us  Belgium, SCA             |  | Belgium                      
|G.G. Realty Corp., Ltd.                |  | Canada                       
|Toys R Us (Canada) Ltd./             |  | Canada                       



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|                                            |  |                     
|------------------------------------------- |  | --------------------
|Toys R Us (Canada) Ltee                   |  |                     
|Geoffrey School SARL                        |  | France              
|Toys R Us France Real Estate SAS          |  | France              
|Toys R Us SARL                            |  | France              
|Toys R Us GmbH                            |  | Germany             
|Toys R Us Logistik GmbH                   |  | Germany             
|Toys R Us Operations GmbH                 |  | Germany             
|Pacific Playthings Limited                  |  | Hong Kong           
|TRU (HK) Limited                            |  | Hong Kong           
|IOCA Limited                                |  | Ireland             
|Y.K. Babiesrus Internet Japan               |  | Japan               
|Y.K. Toysrus Internet Japan                 |  | Japan               
|Toys R Us Portugal, Limitada                |  | Portugal            
|TRU of Puerto Rico, Inc.                    |  | Puerto Rico         
|Toys R Us Iberia, S.A.                      |  | Spain               
|Toys R Us Iberia Real Estate, S.L.          |  | Spain               
|Toys R Us Iberia, S.A. Sucursal en Canarias |  | Spain/Canary Islands
|Toys R Us Madrid, S.L.                      |  | Spain               
|Toys R Us AG                              |  | Switzerland         
|Toys R Us Financial Services Limited      |  | United Kingdom      
|Toys R Us Holdings Limited                |  | United Kingdom      
|Toys R Us Holdings (UK) Limited           |  | United Kingdom      
|Toys R Us (IFSC) Unlimited                |  | United Kingdom      
|Toys R Us Limited                         |  | United Kingdom      
|Toys R Us (UK) Limited                    |  | United Kingdom      
|Toys R Us Properties Limited              |  | United Kingdom      
|Toys R Us Properties (UK) Limited         |  | United Kingdom      
|TruToys (UK) Limited                        |  | United Kingdom