Exhibit 21

Subsidiaries of the Registrant as of February 2, 2008



|                                                    |  |                              
|--------------------------------------------------- |  | -----------------------------
|Name                                                |  | Jurisdiction of Incorporation
|Geoffrey Holdings, LLC                              |  | Delaware                     
|Geoffrey International, LLC                         |  | Delaware                     
|Geoffrey, 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                     
|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 Trust                                |  | Delaware                     
|TRU Australia Holdings, LLC                         |  | Delaware                     
|TRU Belgium Holdings II, Inc.                       |  | Delaware                     
|TRU Hong Kong Holdings, LLC                         |  | Delaware                     
|TRU Japan Holdings, Inc.                            |  | Delaware                     
|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./Toys R Us (Canada) Ltee |  | Canada                       
|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                      
|R Us Sourcing (Asia) Limited                      |  | Hong Kong                    
|TRU (HK) Limited                                    |  | Hong Kong                    
|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                        





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|                                       |  |               
|-------------------------------------- |  | --------------
|Toys R Us Iberia Real Estate, S.L.     |  | Spain         
|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 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