Exhibit 21



TOYS R US, INC. AND SUBSIDIARIES



SUBSIDIARIES OF THE REGISTRANT

AS OF
JANUARY 31, 2004



|                                       |  |                              
|-------------------------------------- |  | -----------------------------
|Name                                   |  | Jurisdiction of Incorporation
|ABG Corp.                              |  | Nevada                       
|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.              |  | Arkansas                     
|TRU Belgium Holdings II, Inc.          |  | Delaware                     
|TRU Data Services, Inc.                |  | Delaware                     
|TRU Foreign Sales Corporation          |  | California                   
|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./             |  | Canada                       
|Toys R Us (Canada) Ltee              |  |                              
|Toys R Us 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                    



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|                                       |  |                              
|-------------------------------------- |  | -----------------------------
|Name                                   |  | Jurisdiction of Incorporation
|Toys R Us (Netherlands), B.V.        |  | Netherlands                  
|Toys R Us Portugal, Limitada           |  | Portugal                     
|Toys R Us, Iberia, S.A.                |  | Spain                        
|Toys R Us Aktiebolag                 |  | Sweden                       
|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