Exhibit 4.2

AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

AMENDMENT NO. 3, dated as of May 22, 2003 (this “Amendment”), to the 364 Day Credit Agreement, dated as of September 19, 2001, among Toys “R” Us, Inc., the Lenders party thereto, Citibank, N.A., JPMorgan Chase Bank ****andBarclays Bank PLC, as Co-Syndication Agents, Credit Suisse First Boston, Cayman Islands Branch, Wachovia Bank, National Association, and Société Générale, as Co-Documentation Agents, and The Bank of New York, as Administrative Agent (asamended, supplemented or otherwise modified, the “364 Day Credit Agreement”).

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RECITALS
|         | A. |     | Capitalized terms used herein and not otherwise defined herein shall have the meanings assigned to such terms in the 364 Day Credit Agreement. |
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|                                            | B. |                    | The parties desire to amend the 364 Day Credit Agreement to the extent set forth herein, subject to the terms and conditions hereof.           |
|                                            |    |                    |                                                                                                                                                |

Accordingly, in consideration of the terms and conditions hereinafter set forth, and for other good and valuable consideration, the receipt and adequacy of which are hereby acknowledged, the parties hereto agree as follows:
|                                                                                                                                                                                                         | 1.                             |      | The definition of the term “Commitment” contained in Section 1.1 of the 364 Day Credit Agreement is hereby amended by deleting the word “Revolving”.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
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|                                                                                                                                                                                                                                            | 2.                             |                          | The definition of the term “Maturity Date” contained in Section 1.1 of the 364 Day Credit Agreement is hereby amended by replacing the date “August 25, 2003” with the date “May 20, 2004”.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
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|                                                                                                                                                                                                                                            | 3.                             |                          | The first sentence of Section 2.17 of the 364 Day Credit Agreement is hereby amended and restated in its entirety to read as follows:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
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|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | The Borrower may, by written notice to the Administrative Agent, executed by the Borrower and one or more financial institutions, which may include one or more existing Lenders (each such financial institution being called a “ProspectiveLender”), cause Commitments to be extended by the Prospective Lenders (or cause the Commitments of the Prospective Lenders to be increased, as the case may be), in an amount for each Prospective Lender set forth in such notice, provided,however, that (a) immediately after giving effect to each such extension or increase, the sum of the aggregate amount of all such extensions and increases consummated after May 22, 2003 shall in no event exceed $50,000,000, (b) each such extension or increaseshall be in an aggregate amount that is not less than $5,000,000, (c) the Commitments shall in no event be extended or increased under this Section after May 22, 2003 on more than five (5) occasions, (d) each Prospective Lender, if not already a Lender hereunder,shall be subject to the approval of the Administrative Agent (which approval shall not be unreasonably withheld) and (e) each Prospective Lender, if not already a Lender hereunder, shall become a party to this Agreement by completing and delivering to theAdministrative Agent a duly executed Accession Agreement. |        |
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|                                                                                                                                                                                                                                            | 4.                             |                          | The lead-in clause of Section 3.4 of the 364 Day Credit Agreement is hereby amended and restated in its entirety to read as follows: “Except as set forth in the Borrower’s Annual Report on Form 10-K for the fiscal year ended February 1,2003,”.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
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|                                                                                                                                                                                                                                            | 5.                             |                          | Section 3.10 of the 364 Day Credit Agreement is hereby amended and restated in its entirety to read as follows:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
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|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Section 3.10. Financial Statements.  The Borrower has heretofore made available to the Credit Parties its Consolidated balance sheet and statements of income, stockholders equity and cash flows as of and for the fiscal year ended February 1, 2003,reported on by Ernst & Young LLP, independent public accountants.  Such financial statements present fairly, in all material respects, the financial position and results of operations and cash flows of the Borrower and the Consolidated Subsidiaries as ofsuch date and for such period in accordance with GAAP. |        |
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|                                                                                                                                                                                                                                            | 6.                             |                          | Section 3.11 of the 364 Day Credit Agreement is hereby amended by replacing the date “February 2, 2002” with the date “February 1, 2003”.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |
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|                                                                                                                                                                                                                                            | 7.                             |                          | Section 4.2(a) of the 364 Day Credit Agreement is hereby amended and restated in its entirety to read as follows: “The representations and warranties of the Borrower set forth in this Agreement (other than those contained in Sections 3.4 and 3.11) shall betrue and correct in all material respects on and as of the date of such Borrowing (unless stated to relate solely to an earlier date, in which case such representations and warranties were true and correct in all material respects as of such date).”                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |
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|                                                                                                                                                                                                                                            | 8.                             |                          | Section 9.1(b) of the 364 Day Credit Agreement is amended by replacing the name “Howard F. Bascom” with the name “William M. Barnum”.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
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|                                                                                                                                                                                                                                            | 9.                             |                          | The last sentence of Section 9.5 of the 364 Day Credit Agreement is hereby amended and restated in its entirety to read as follows: “The provisions of Sections 2.12, 2.13, 2.14, 9.3, 9.12 and Article 8 shall survive and remain in full force and effectregardless of the consummation of the transactions contemplated hereby, the repayment of the Loans, and the Commitments or the termination of this Agreement or any provision hereof.”                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |
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|                                                                                                                                                                                                                                            | 10.                            |                          | Article 9 of the 364 Day Credit Agreement is hereby amended by adding a new Section 9.14 to read as follows:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |
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|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Section 9.14. Tax Shelter Regulations. Notwithstanding anything in any Loan Document to the contrary, the information subject to Section 9.12 shall not include, and each Credit Party and its Related Parties may disclose, without limitation of any kind, anyinformation with respect to the “tax treatment” and “tax structure” (in each case, within the meaning of Treasury Regulation Section 1.6011-4) of the transactions contemplated by the Loan Documents and all materials of any kind (includingopinions and other tax analyses) that are provided to any Credit Party or any of its Related Parties relating to such tax treatment or tax structure; provided that, with respect to any document or similar item that contains information concerning the taxtreatment or tax structure of the transactions contemplated by the Loan Documents, as well as other information, this sentence shall only apply to such portions of such document or similar item that relate to the tax treatment or tax structure of the Loans and theother transactions contemplated by the Loan Documents. |        |
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|                                                                                                                                                                                                                                            | 11.                            |                          | Schedule 2.1 to the 364 Day Credit Agreement is hereby amended and restated in its entirety in the form of Annex 1 attached hereto.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
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|                                                                                                                                                                                                                                            | 12.                            |                          | Simultaneously with the effectiveness of this Amendment:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |
|                                                                                                                                                                                                         |       |      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |       |                                                                                                                                |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( a ) | each party listed on Annex 2 attached hereto (each a “Departing Lender”) shall exit the 364 Day Credit Agreement and the other Loan Documents and shall no longer have a Commitment or otherwise be a Lender (except with respect to thoseobligations of the Borrower and the Guarantors under each Loan Document that, by their express terms, are intended to survive the termination of such Loan Document); and |
|                                                                                                                                                                                                         |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |  |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( b ) | each party listed on Annex 1 attached hereto (each a “New/Continuing Lender”) shall continue to be a Lender (or, if such party is not already a Lender, shall become a party to the 364 Day Credit Agreement and have the rights and obligations of aLender under the Loan Documents) with a Commitment as set forth adjacent to its name on Annex 1 attached hereto. |
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|                                                                                                                                                                                                                                            | 13.                            |                          | This Amendment shall not be effective until such time as the Administrative Agent (or its counsel) shall have received:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
|                                                                                                                                                                                                         |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( a ) | from each of the Borrower, the Guarantor and each New/Continuing Lender either (i) a counterpart of this Amendment signed on behalf of such Person or (ii) written evidence satisfactory to the Administrative Agent (which may include facsimile transmissionof a signed signature page of this Amendment) that such Person has signed a counterpart of this Amendment; |
|                                                                                                                                                                                                         |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |  |  |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( b ) | from each of the Borrower, the Guarantor and each Departing Lender either (i) a counterpart of the Departing Lender Letter, substantially in the form of Annex 3 attached hereto, signed on behalf of such Person or (ii) written evidence satisfactory to theAdministrative Agent (which may include facsimile transmission of a signed signature page of this Amendment) that such Person has signed a counterpart of such Departing Lender Letter; |
|                                                                                                                                                                                                         |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |  |  |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( c ) | a certificate, dated the date hereof, of the Secretary or an Assistant Secretary of each of the Borrower and the Guarantor, (i) attaching a true and complete copy of the resolutions (or excerpts thereof) of its Board of Directors and of all documents evidencingother corporate action (in form and substance satisfactory to the Administrative Agent) taken by it to authorize the transactions contemplated hereby, (ii) attaching a true and complete copy of its certificate of incorporation, by-laws or other organizationaldocuments, and (iii) attesting as to the incumbency of each of its officers executing this Amendment, including therein a signature specimen of each such officer; and |
|                                                                                                                                                                                                         |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |  |  |
|                                                                                                                                                                                                                                            |                                |                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | ( d ) | all accrued and unpaid facility fees under Section 2.9(a) of the 364 Day Credit Agreement owing to each Lender (including each Departing Lender) to, but excluding, the date hereof and all other fees and other amounts due and payable upon or prior to theeffectiveness of this Amendment. |
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|                                                                                                                                                                                                                                            | 14.                            |                          | Each of the Borrower and the Guarantor hereby (a) reaffirms and admits the validity and enforceability of each Loan Document, as amended, supplemented or otherwise modified hereby, to which it is a party and its obligations thereunder, and agrees and admits thatit has no defense to or offset against any such obligation, and (b) represents and warrants that, as of the date hereof, (i) it is in compliance in all material respects with all of the terms, covenants and conditions of each Loan Document, as amended, supplementedor otherwise modified hereby, to which it is a party, (ii) there exists no Default or Event of Default and (iii) the representations and warranties made by it in the Loan Documents, as amended, supplemented or otherwise modified hereby, are true and correct in allmaterial respects with the same effect as though such representations and warranties had been made on the date hereof (unless stated to relate solely to an earlier date, in which case such representations and warranties were true and correct in all material respectsas of such earlier date). |
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|                                                                                                                                                                                                                                            | 15.                            |                          | This Amendment may be executed in counterparts (and by different parties hereto on different counterparts), each of which shall constitute an original, but all of which when taken together shall constitute a single contract.  Delivery of an executedcounterpart of a signature page of this Amendment by telecopy shall be effective as delivery of a manually executed counterpart of this Amendment.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |
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|                                                                                                                                                                                                                                            | 16.                            |                          | The 364 Day Credit Agreement and the other Loan Documents shall in all other respects remain in full force and effect, and no amendment, consent, waiver or other modification herein in respect of any term or condition of any Loan Document shall be deemed to be anamendment, consent, waiver or other modification in respect of any other term or condition of any Loan Document.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |
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|                                                                                                                                                                                                                                            | 17.                            |                          | THIS AMENDMENT AND THE RIGHTS AND OBLIGATIONS OF THE PARTIES HEREUNDER SHALL BE CONSTRUED IN ACCORDANCE WITH AND GOVERNED BY THE LAW OF THE STATE OF NEW YORK.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |
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| [Signature pages follow]                                                                                                                                                                                                                   |
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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

IN WITNESS WHEREOF, the parties hereto have caused this Amendment No. 3 to be duly executed and delivered by their proper and duly authorized officers as of the day and year first above written.

| TOYS “R” US, INC.                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                    |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | /s/ Jon W. Kimmins                                                                                                                                                                                                        |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |     Jon W. Kimmins                                                                                                                                                                                    |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |     SVP – Treasurer                                                                                                                                                                   |  |

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                                           |                                                                                                                                                                                                                                                          |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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| TOYS “R” US-DELAWARE, INC., as Guarantor                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | /s/ Jon W. Kimmins                                                                                                                                                                                                         |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |      Jon W. Kimmins                                                                                                                                                                               |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |     SVP – Treasurer                                                                                                                                                                    |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| THE BANK OF NEW YORK, individually and as    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |
|-------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                        | AdministrativeAgent                                                                                                                                                                                                                                     |   |
|                                                        |                                                                                    |   |
|                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                      |            |   |
| By:                                | /s/ William M. Barnum                                                                                                                                                                                                                                                                                                                                                                                                   |  |   |
|                                                        | Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |      William M. Barnum                  |  |
|                                                        | Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |      Vice President                           |  |

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TOYS “R” US, INC.****AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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| CITIBANK,N.A.                                                                                                                                                                                                            |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | /s/ Marc Merlino                                                                                                                                                                          |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |      Marc Merlino                                                                                                                                                |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |      Director                                                                                                       |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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| JPMORGAN CHASE BANK                                                                                                                                                                                                                                                                                         |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                               | /s/ Barry K. Bergman                                                                                                                                                                                               |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |      Barry K. Bergman                                                                                                                                                                          |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |      Vice President                                                                                                                                              |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                             |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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| BARCLAYS BANK PLC                                                                                                                                                                                                                                                                                    |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | /s/ John Giannone                                                                                                                                                                         |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |      John Giannone                                                                                                                                               |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |      Director                                                                                             |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                  |
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| CREDIT SUISSE FIRST BOSTON, CAYMAN                                                                                                                                                                                                                                                                                                                                                                                                                                                        |
| ISLANDSBRANCH                                                                                                                                                                                                                                                      |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Bill O’Daly                                                                                                                                            |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Bill O’ Daly                                                                                                                      |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Director                                                                                             |  |
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| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ David J. Dodd                                                                                                                                                                    |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      David J. Dodd                                                                                                                                          |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Associate                                                                                                           |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                         |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
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| WACHOVIA BANK, NATIONAL ASSOCIATION                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Doug Booth                                                                                                                                                        |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Doug Booth                                                                                                                              |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Director                                                                                             |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                     |
| SOCIÉTÉGÉNÉRALE                                                                                                                                                                                                                                            |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Wayne Hosang                                                                                                                                                                               |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Wayne Hosang                                                                                                                                                     |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Vice President                                                                                                                                              |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                     |
| U.S. BANK NATIONAL ASSOCIATION                                                                                                                                                                                                                                                                                                                                                                                                     |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ John Franceschi                                                                                                                                                                                 |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      John Franceschi                                                                                                                                                       |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Vice President                                                                                                                                              |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                    |
| THE FIFTH THIRD BANK                                                                                                                                                                                                                                                                                                |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                            |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | /s/ Ann Prerson                                                                                                                                                       |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |      Ann Prerson                                                                                                                                  |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |      Corporate Banking Officer                                                                                                                                                                                                                                  |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                     |
| THE ROYAL BANK OF SCOTLAND PLC                                                                                                                                                                                                                                                                                                                                                                                                                         |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Jayne Seaford                                                                                                                                                               |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Jayne Seaford                                                                                                                                          |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Senior Vice President                                                                                                                                                                                                   |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                                          |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                       |
| KEYBANK NATIONAL ASSOCIATION                                                                                                                                                                                                                                                                                                                                                                                                              |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | /s/ David J. Wechter                                                                                                                                                                                          |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |      David J. Wechter                                                                                                                                                                     |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |      Vice President                                                                                                                                              |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

| CONSENTED AND AGREED TO:                                                                                                                                                                                                                                                                                                                                                                                                                                                        |                                                                                                                                                                                                                                                  |
|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
|                                                                                     |
| NATIONAL BANK OF EGYPT                                                                                                                                                                                                                                                                                                                                       |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |                                                    |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Hassan Eissa                                                                                                                                                                |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Hassan Eissa                                                                                                                                      |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      General Manager                                                                                                                                                                 |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                              |  |
|                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                              |  |
| By:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | /s/ Rami El-Rifai                                                                                                                                                                    |  |
| Name:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |      Rami El-Rifai                                                                                                                                          |  |
| Title:                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |      Vice President                                                                                                                                              |  |

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TOYS “R” US, INC.AMENDMENT NO. 3 TO 364 DAY CREDIT AGREEMENT

ANNEX 1Schedule 2.1 (364 Day Credit Agreement)Commitments
| LENDER                                            | COMMITMENT          |
|---------------------------------------------------|---------------------|
|                                                   |                     |
| The Bank of New York                              | $16,750,000.00      |
| Barclays Bank PLC                                 | $31,000,000.00      |
| Citibank, N.A.                                    | $16,750,000.00      |
| JPMorgan Chase Bank                               | $16,750,000.00      |
| Credit Suisse First Boston, Cayman Islands Branch | $16,750,000.00      |
| Wachovia Bank, National Association               | $16,750,000.00      |
| Société Générale      | $16,750,000.00      |
| The Royal Bank of Scotland plc                    | $16,750,000.00      |
| KeyBank National Association                      | $16,750,000.00      |
| National Bank of Egypt                            | $15,000,000.00      |
| U.S. Bank National Association                    | $10,000,000.00      |
| The Fifth Third Bank                              | $10,000,000.00      |
|                                                   |                     |
| **TOTAL:**                                        | **$200,000,000.00** |

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DEPARTING LENDER LETTER

ANNEX 2

List of Departing Lenders

Bank One, NA (Main Office Chicago)

****

Bank Hapoalim B.M.

Banco Esperito Santo S.A., Nassau Branch

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