****

**EXHIBIT 32.2**

****

| **Certification Of Chief Financial Officer Pursuant To 18 U.S.C. Section 1350, As Adopted Pursuant To Section 906 Of The Sarbanes-Oxley Act of 2002** |
|-------------------------------------------------------------------------------------------------------------------------------------------------------|

| In connection with the quarterly report of Toys “R” Us, Inc (the “**Company**”) on Form 10-Q for the period ended November 1, 2003 as filed with the Securities and Exchange Commission on the datehereof (the “**Report**”), I, Louis Lipschitz, Chief Financial Officer of the Company, certify to the best of my knowledge, pursuant to 18 U.S.C. § 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that: |
|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |       1. |  | the Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934 (15 U.S.C. 78m or 78o(d)); and |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |  |  |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |  |  |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |       2. |  | the information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company. |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |  |  |  |

| **/s/ Louis Lipschitz                          ** | **                                                   ** |                                               |
|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| Executive Vice President - Chief Financial Officer                                                                                                                                  |                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                |
| December 12, 2003                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                                                |