Exhibit 21

Subsidiaries of the Registrant



|                                                     |  |                              
|---------------------------------------------------- |  | -----------------------------
|Name                                                 |  | Jurisdiction of Incorporation
|Babies R Us, Inc.                                  |  | Delaware                     
|Babiesrus.com, LLC                                   |  | Delaware                     
|Definitive Solutions Company, Inc.                   |  | Delaware                     
|Geoffrey, Inc.                                       |  | Delaware                     
|Geoffrey International, LLC                          |  | Delaware                     
|Toys R Us  Belgium, Inc.                          |  | Delaware                     
|Toysrus.com, Inc.                                    |  | Delaware                     
|Toysrus.com, LLC                                     |  | Delaware                     
|Toys R Us  Delaware, Inc.                         |  | Delaware                     
|Toys R Us  Mass., Inc.                            |  | Massachusetts                
|Toys R Us  NY LLC                                 |  | New York                     
|Toys R Us  Ohio, Inc.                             |  | Delaware                     
|Toys R Us  Penn., Inc.                            |  | Pennsylvania                 
|Toys R Us  Service, Inc.                          |  | Delaware                     
|Toys R Us  Texas LLC                              |  | Delaware                     
|Toys R Us  Value, Inc.                            |  | Virginia                     
|TRU Belgium Holdings II, Inc.                        |  | Delaware                     
|TRU Data Services, Inc.                              |  | Delaware                     
|TRU Gulf Services, Inc.                              |  | Delaware                     
|TRU, Inc.                                            |  | Delaware                     
|TRU Investments, Inc.                                |  | Delaware                     
|TRU  LSM Redevelopment Corporation                  |  | Missouri                     
|TRU Netherlands Holdings I, Inc.                     |  | Delaware                     
|TRU Netherlands Holdings II, Inc.                    |  | Delaware                     
|TRU of Puerto Rico, Inc.                             |  | Puerto Rico                  
|TRU (Vermont), Inc.                                  |  | Vermont                      
|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./ Toys R Us (Canada) Ltee |  | Canada                       
|Toys R Us S.A.R.L.                                 |  | France                       





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|                                            |  |                              
|------------------------------------------- |  | -----------------------------
|Name                                        |  | Jurisdiction of Incorporation
|Geoffrey School S.A.R.L.                    |  | 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                        
|Sumus Nos Limited                           |  | Mauritius                    
|Toys R Us Portugal, Limitada                |  | Portugal                     
|Toys R Us, Iberia, S.A.                     |  | Spain                        
|Toys R Us Iberia, S.A. Sucursal en Canarias |  | Spain/Canary Islands         
|Toys R Us AG                              |  | Switzerland                  
|Toys R Us Financial Services Limited      |  | United Kingdom               
|Toys R Us Holdings PLC                    |  | 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 Properties Limited              |  | United Kingdom               
|TruToys (UK) Limited                        |  | United Kingdom