**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** |
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| I, Raymond L. Arthur, Chief Financial Officer of Toys “R” Us, Inc. (the “Company”), certify, pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, 18 U.S.C. Section 1350, that:                                                                                                                        |
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|                                                                                                                                                                                                                                                                                                                                      |   1. |  | The Quarterly Report on Form 10-Q of the Company for the quarter ended July 31, 2004 (the “Report”) fully complies with the requirements of Section 13(a) and 15(d) of the Securities Exchange Act of 1934 (15 U.S.C.78m); and |
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|                                                                                                                                                                                                                                                                                                                       |    2. |  | The 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/ Raymond L. Arthur                  **                                                                                                                                                                                                |
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|                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                      | Raymond L. Arthur Executive Vice President – Chief Financial Officer (Principal Financial Officer)                                                                                                                                                                                                                             |
|                                                                                                                                                                                      |                                                        | September 9, 2004                                                                                                                                                                                                                                                                                                                    |
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| A signed original of this written statement required by Section 906 has been provided to the Company and will be retained by the Company and furnished to the Securities and Exchange Commission or its staff uponrequest. |
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