EXHIBIT 99.2

| CERTIFICATION PURSUANT TO 18 U.S.C. SECTION 1350, AS ADOPTED PURSUANT TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002 |
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|      In connection with the form 10Q of Toys “R” Us, Inc. (the “**Company**”) for the period ended November 2, 2002 as filed with the Securities and Exchange Commission onthe date hereof (the “**Report**”) , I Louis Lipschitz, Chief Financial  Officer of the Company, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to 906 of the Sarbanes-Oxley Act of 2002, that: |
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| 1.  the Report fully complies with the requirements of section 13 (a) or 15 (d) of the Securities and Exchange Act of 1934; and                                                                                                                                                                                                                                                                                                                   |
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| 2.  information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the Company.                                                                                                                                                                                                                                                                                              |
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| **/s/Louis Lipschitz               ** | **   ** |  |
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| Louis Lipschitz                                                                                                  |                        |  |
| Executive Vice President – Chief Financial Officer                                                         |                        |  |
| December 16, 2002                                                                                 |                        |  |