Exhibit 24

                                POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below
constitutes and appoints Louis Lipschitz and Christopher Kay and each of them,
his or her true and lawful attorneys-in-fact and agents, with full power of
substitution and resubstitution, for him or her and in his or her name, place
and stead, in any and all capacities, to sign the Annual Report on Form 10-K of
Toys "R" Us, Inc. for the fiscal year ended February 2, 2002, and any amendments
thereto, and to file the same, with all exhibits thereto, and other documents in
connection therewith, with the Securities and Exchange Commission, granting unto
said attorneys-in-fact and agents, and each of them, full power and authority to
do and perform such and every act and thing requisite and necessary to be done,
as fully to all intents and purposes as he or she might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents, or
any of them, or his or her substitute or substitutes, may lawfully do or cause
to be done by virtue hereof.

      This Power of Attorney may be executed in separate counterparts, each of
which shall be an original, but all such counterparts shall together constitute
one and the same instrument.

      IN WITNESS WHEREOF, each of the undersigned has executed this Power of
Attorney as of the 13th day of March, 2002.

      Name                        Title                       Signature
      ----                        -----                       ---------

John H. Eyler            Chairman of the Board           /s/ John H. Eyler
                                                         -----------------------

RoAnn Costin             Director                        /s/ RoAnn Costin
                                                         -----------------------

Roger N. Farah           Director                        /s/ Roger N. Farah
                                                         -----------------------

Peter A. Georgescu       Director                        /s/ Peter A. Georgescu
                                                         -----------------------

Michael Goldstein        Director                        /s/ Michael Goldstein
                                                         -----------------------

Calvin Hill              Director                        /s/ Calvin Hill
                                                         -----------------------

Nancy Karch              Director                        /s/ Nancy Karch
                                                         -----------------------

Shirley Strum Kenny      Director                        /s/ Shirley Strum Kenny
                                                         -----------------------

Charles Lazarus          Director, Chairman Emeritus     /s/ Charles Lazarus
                                                         -----------------------

Norman S. Matthews       Director                        /s/ Norman S. Matthews
                                                         -----------------------

Arthur B. Newman         Director                        /s/ Arthur B. Newman
                                                         -----------------------