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<p align="center"><font face="serif" size="2"><b>As filed with the Securities
  and Exchange Commission on November 27, &nbsp;2002</b></font></p>
 <p align="right"><font face="serif" size="2"><b>Registration No. 333-____________</b></font></p>
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<p align="center"><font face="serif" size="4"><b>SECURITIES AND EXCHANGE COMMISSION<br>WASHINGTON, D.C. 20549</b></font></p>
<p align="center"><hr noshade size="1" width="100">
<p align="center"><b><font face="serif" size="4">FORM
  S-8<br></font>
  <font face="serif" size="2">REGISTRATION STATEMENT<br>
  UNDER<br>
THE SECURITIES ACT OF 1933</font></b></p>
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<p align="center"><b><font face="serif" size="4">TOYS &#8220;R&#8221; US, INC.<br></font></b>
<font face="serif" size="2">(Exact Name of Registrant as Specified in Its Charter)</font></p>
<p align="center"><font size="2" face="serif"><b>Delaware<br>
  </b></font><font size="2" face="serif">(State or Other Jurisdiction of Incorporation
  or Organization)</font></p>
<p align="center"><font size="2" face="serif"><b>22-3260693<br>
  </b>(I.R.S. Employer Identification No.)</font></p>
<p align="center"><font size="2" face="serif"><b>461 From Road<br>
  Paramus, New Jersey 07562<br>
  </b> (Address of Principal Executive Offices) (Zip Code)</font></p>
<p align="center"><font size="2" face="serif"><b>Toys &#8220;R&#8221; Us, Inc.<br>
  2001 Stock Option and Performance Incentive Plan<br>
  </b></font><font size="2" face="serif">(Full Title of the Plan)</font></p>
<p align="center"><font size="2" face="serif"><b>Louis Lipschitz<br>
  Executive Vice President&#151;Chief Financial Officer</b></font><font size="2" face="serif"><b><br>
  Toys &#8220;R&#8221; Us, Inc.<br>
  461 From Road<br>
  Paramus, New Jersey 07652<br>
  </b> (Name and Address, Including Zip Code of Agent for Service)</font></p>
<p align="center"><font size="2" face="serif"><b>(201) 262-7800</b><br>(Telephone Number, Including Area Code, of Agent for Service)</font></p>
<p align="center"><font size="2" face="serif"><i>Copy to:</i><br>
  <b>Glenn M. Reiter, Esq.<br>
  </b></font><font size="2" face="serif"><b>Simpson Thacher &amp; Bartlett<br>
  </b></font><font size="2" face="serif"><b>425 Lexington Avenue<br>
  </b></font><font size="2" face="serif"><b>New York, New York 10017<br>
  </b></font><font size="2" face="serif"><b>(212) 455-2000</b></font></p>
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<p align="center">&nbsp;</p>

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<p align="center"><b><font face="serif" size="2">CALCULATION OF REGISTRATION FEE</font></b></p>
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    <td align="center"><font size="1" face="serif"><b>Title of Securities<br>
      to Be Registered</b></font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td width="14%" align="center"><font size="1" face="serif"><b>Amount to Be<br>
      Registered</b></font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td width="14%" align="center"><font size="1" face="serif"><b>Proposed Maximum<br>
      Offering<br>
      Price Per Share</b></font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td width="18%" align="center"><font size="1" face="serif"><b>Proposed Maximum
      Aggregate<br>
      Offering Price</b></font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td width="14%" align="center"><font size="1" face="serif"><b>Amount of<br>
      Registration<br>
      Fee</b></font></td>
    <td width="2%" align="left">&nbsp;</td>
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    <td align="center"><hr noshade size="1"></td>
    <td align="left">&nbsp;</td>
    <td align="center"><hr noshade size="1"></td>
    <td align="left">&nbsp;</td>
    <td align="center"><hr noshade size="1"></td>
    <td align="left">&nbsp;</td>
    <td align="center"><hr noshade size="1"></td>
    <td align="left">&nbsp;</td>
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    <td align="left"><font size="2" face="serif">Common Stock, par value<br>
      $0.10 per share (1) (2) (3)</font></td>
    <td align="left">&nbsp;</td>
    <td align="center"><font size="2" face="serif">5,000,000 shares</font></td>
    <td align="left">&nbsp;</td>
    <td align="center"><font size="2" face="serif">12.43(4)</font></td>
    <td align="left">&nbsp;</td>
    <td align="center"><font size="2" face="serif">62,150,000.00(4)</font></td>
    <td align="left">&nbsp;</td>
    <td align="center"><font size="2" face="serif">5,717.80</font></td>
    <td align="left">&nbsp;</td>
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    <td align="left" colspan="10"><hr noshade size="2"></td>
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<p><font size="1" face="serif">(l)</font></p>
</td>
<td width="97%" align="left"><font size="1" face="serif"><font face="serif" size="2">Represents the number of shares of Common Stock authorized for issuance pursuant to the Registrant&#8217;s 2001 Stock Option and Performance Incentive.</font></font></td>
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<p><font size="1" face="serif">(2)</font></p>
</td>
<td align="left"><font size="1" face="serif"><font face="serif" size="2">Pursuant to Rule 416 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), this Registration Statement also covers an indeterminate number of shares as may be required to cover possible adjustments under the 2001 Stock Option and Performance Incentive Plan.</font></font></td>
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<p><font size="1" face="serif">(3)</font></p>
</td>
<td align="left"><font size="1" face="serif"><font face="serif" size="2">Each share of Common Stock to be issued pursuant to the 2001 Stock Option and Performance Incentive Plan includes one common stock purchase right.  Prior to the occurrence of certain events, the common stock purchase rights will not be exercisable or evidenced separately from the Common Stock.  Value attributable to these common stock purchase rights, if any, is reflected in the market price of the Common Stock, and the common stock purchase rights are issued for no additional consideration. Accordingly, there is no offering price for the common stock purchase rights, and no registration fee is required.</font></font></td>
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<p><font size="1" face="serif">(4)</font></p>
</td>
    <td align="left"><font size="1" face="serif"><font face="serif" size="2">Estimated
      solely for the purpose of calculating the registration fee pursuant to Rule
      457(h)(1) under the Securities Act, based on the average of the high and
      low prices per share of the Registrant&#8217;s Common Stock as reported
      on the New York Stock Exchange Composite Tape on November 20, 2002.</font></font></td>
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<p align="center"><font face="serif" size="2">2</font></p>
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<p align="center"><font face="serif" size="2"><b>PART I</b></font></p>
<p align="center"><font face="serif" size="2"><b>INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS</b></font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">The documents containing information specified in Part I of Form-8 will be sent or given to participants in the 2001 Stock Option and Performance Incentive Plan as specified by Rule 428(b)(1) of the Securities Act.  Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.  These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.</font></p>
</div><p align="center"><font face="serif" size="2">3</font></p>
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<p align="center"><font face="serif" size="2"><b>PART II</b></font></p>
<p align="center"><font face="serif" size="2"><b>INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</b></font></p>
<p align="left"><font size="2" face="serif"><b>Item 3.&nbsp;&nbsp;&nbsp;Incorporation of
  Documents by Reference.</b></font></p>
<div style="text-indent: 3%">
  <p><font size="2" face="serif">The following documents, which have been filed
    by the Company with the Securities and Exchange Commission (the &#8220;Commission&#8221;),
    are incorporated in this Registration Statement by reference:</font></p>
</div>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">1. The Company&#8217;s Annual Report on Form 10-K for
the fiscal year ended February 2, 2002.</font></div><p></p>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">2. The Company&#8217;s Notice of Annual Meeting of
Stockholders and Proxy Statement on Schedule 14A as filed on May 1, 2002.</font></div><p></p>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">3. The Company&#8217;s Quarterly Reports on Form
l0-Q and 10-Q/A for the quarterly periods ended May 4, 2001, August 3, 2002.</font></div><p></p>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">4. The Company&#8217;s Current Reports on Form 8-K
and 8-K/A dated May 20, 2002, September 12, 2002 and September 13, 2002.</font></div><p></p>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">5. The description of the Common Stock contained in Item 1
of the Company&#8217;s Registration Statement on Form 8-A filed with the Commission on
June 18, 1979.</font></div><p></p>
<p align="left"><div style="margin-left: 3%; text-indent: 6%"><font size="2" face="serif">6. The description of the common stock purchase rights
contained in Item 1 of the Company&#8217;s Registration Statement on Form&nbsp;8-A filed with the
Commission on January 16, 1998, as amended by the Company&#8217;s Current Report on Form 8-K
as filed on April 16, 1999.</font></div><p></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">All reports and other documents filed by the Company pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all
securities offered hereby have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference in and to be a part of this Registration
Statement from the date of filing of such reports and documents.</font></p>
<p><font size="2" face="serif">Any statement contained in a document incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently filed document that
is incorporated by reference herein modifies or supersedes such earlier statement. Any such statement
so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
a part of this Registration Statement.</font></p>
</div><p align="left"><font size="2" face="serif"><b>Item 4.&nbsp;&nbsp;&nbsp;Description of Securities.</b></font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">Not applicable.</font></p></div>
<p align="left"><font size="2" face="serif"><b>Item 5.&nbsp;&nbsp;&nbsp;Interests of Named Experts and Counsel.</b></font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">The validity of the issuance of the Common Stock being registered
hereby is being passed upon by Simpson Thacher &amp; Bartlett, 425 Lexington Avenue, New York,
New York 10017, counsel for the Company.</font></p></div>
<p align="left"><font size="2" face="serif"><b>Item 6.&nbsp;&nbsp;&nbsp;Indemnification of Directors
and Officers.</b></font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">Section 145 of the Delaware General Corporation Law provides that
a corporation may indemnify any present or former director, officer, employee or agent made a
party or threatened to be made a party to any threatened, pending or completed action, suit or
proceeding by reason of the fact that he was a director, officer, employee or agent of the
corporation or was serving at the request of the corporation, against liabilities, costs and
expenses actually and reasonably incurred by him in his capacity as a director or officer or
arising out of such action,</font></p>
</div>
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<p><font size="2" face="serif">if he acted in good faith and in a manner he reasonably
believed to be in, or not opposed to, the best interests of the corporation and,
with respect to any criminal action, had no reasonable cause to believe his conduct
was unlawful. No indemnification may be provided where the director, officer,
employee or agent has been adjudged by a court, after exhaustion of all appeals,
to be liable to the corporation, unless a court determines that the person is
entitled to such indemnity.</font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">Section 102(b)(7) of the Delaware General Corporation Law permits a
corporation to eliminate or limit its directors&#8217; personal liability for monetary damages to
the corporation or its stockholders for breaches of their fiduciary duty as directors except for (1)
a breach of the duty of loyalty, (2) failure to act in good faith, (3) intentional misconduct or
knowing violation of law, (4) willful or negligent violations of certain provisions of the Delaware
General Corporation Law (Sections 174, 160 and 173) imposing certain requirements with respect to
stock purchases, redemptions and dividends or (5) any transaction from which the director derived
an improper personal benefit. </font></p>
<p align="left"><font size="2" face="serif">The above provisions of the Delaware General
Corporation Law are non-exclusive.</font></p>
<p><font size="2" face="serif">
Our restated certificate of incorporation contains a provision eliminating the personal
liability for monetary damages of our directors to the full extent permitted under the Delaware
General Corporation Law. The Delaware General Corporation Law contains provisions setting forth
conditions under which a corporation may indemnify its directors and officers. Our Restated
Certificate of Incorporation provides that a director or officer who is a party to any action, suit
or proceeding shall be entitled to be indemnified by us to the extent permitted by the Delaware General
Corporation Law against expenses (including attorneys&#8217; fees), judgments, fines and amounts
paid in settlement incurred by such director or officer in connection with such action, suit or
proceeding.</font></p>
<p><font size="2" face="serif">We have entered into indemnification agreements with each of our
directors and certain of our senior officers and intend to enter into indemnification agreements
with each of our future directors and certain of our future senior officers.  Pursuant to
these indemnification agreements, we have agreed to indemnify such persons against certain
liabilities, including any liabilities arising out of this Registration Statement.</font></p>
<p align="left"><font size="2" face="serif">We maintain a standard form of officers&#8217; and
directors&#8217; liability insurance policy, which provides coverage to our officers and
directors for certain liabilities.</font></p>
<p><font size="2" face="serif">For the undertaking with respect to indemnification, see Item 9.</font></p>
</div><p align="left"><font size="2" face="serif"><b>Item 7.&nbsp;&nbsp;&nbsp;Exemption from Registration Claimed.</b></font></p>
<p><font size="2" face="serif">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Not Applicable.</font></p>
<p align="left"><font size="2" face="serif"><b>Item 8.&nbsp;&nbsp;&nbsp;Exhibits.</b></font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td align="center" valign="bottom"><font size="1" face="serif"><b>Exhibit<br>
      <u>No.</u></b></font></td>
    <td align="left"><font size="1" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
    <td align="center" valign="bottom"><font size="1" face="serif"><b><u>Document</u></b></font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td width="4%" align="left"><font size="2" face="serif">4.1</font></td>
    <td width="2%" align="center"><font size="2" face="serif">&#150;</font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Restated Certificate
      of Incorporation of the Registrant (filed as Exhibit 3.1 of Form 8-B filed
      on January 3, 1996 and incorporated herein by reference).</font></td>
    <td width="2%" align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.2</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Amended and Restated By-Laws
      of the Registrant (filed as Exhibit 3.2 to the Registrant&#8217;s Form 8-B
      filed on January 3, 1996 and incorporated herein by reference). An amendment
      dated March 11, 1997 to Amended and Restated By-Laws of the Registrant (filed
      as Exhibit 3B to the Registrant&#8217;s Annual Report on Form 10-K for the
      year ended February 1, 1997 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.3</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Common Stock Certificate
      (filed as Exhibit 4.3 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form&nbsp;S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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  <p align="center"><font face="serif" size="2">5</font></p>
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<p>&nbsp; </p>
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  <tr valign="top">
    <td align="center" valign="bottom"><font size="1" face="serif"><b>Exhibit<br>
      <u>No.</u></b></font></td>
    <td align="left"><font size="1" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
    <td align="center" valign="bottom"><font size="1" face="serif"><b><u>Document</u></b></font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td width="4%" align="left"><font size="2" face="serif">4.4</font></td>
    <td width="2%" align="center"><font size="2" face="serif">&#150;</font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Amended and Restated Rights Agreement,
      dated as of April 16, 1999, by and between the Registrant and American Stock
      Transfer &amp; Trust Company (filed as Exhibit 1 to the Registrant&#8217;s
      Current Report on Form 8-K dated April 16, 1999 and incorporated herein
      by reference). The Rights Agreement includes the form of Rights Certificate
      (as Exhibit A thereto) and the Summary of Rights to Purchase Common Stock
      (as Exhibit B thereto).</font></td>
    <td width="2%" align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.5</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Toys &#8220;R&#8221; Us, Inc.
      2001 Stock Option and Performance Incentive Plan. (incorporated herein by
      reference to Exhibit B to the Registrant&#8217;s Proxy Statement on Schedule
      14A as filed on April 30, 2001).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.6</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Rights (included in Exhibit
      4.4).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.7</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture dated as of
      January 1, 1987 between the Registrant and United Jersey Bank, as trustee,
      pursuant to which securities in one or more series in an unlimited amount
      may be issued by the Registrant (filed as Exhibit 4(a) to the Registrant&#8217;s
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.8</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 8&frac14;%
      Sinking Fund Debentures due 2017 (filed as Exhibit 4(a) to the Registrant&#8217;s
      Registration Statement on Form S-3 No. 33-11461 filed on January&nbsp;22, 1987
      and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.9</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture between the
      Registrant and United Jersey Bank, as trustee, pursuant to which securities
      in one or more series up to $300,000,000 in principal amount may be issued
      by the Registrant (filed as Exhibit 4 to the Registrant&#8217;s Registration
      Statement on Form S-3 No. 33-42237 filed on August&nbsp;31, 1991 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.10</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 8&frac34;%
      Debentures due 2021 (filed as Exhibit 4 to the Registrant&#8217;s Current
      Report on Form 8-K dated August&nbsp;29, 1991 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.11</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Indenture, dated July 24, 2001,
      between the Registrant and The Bank of New York, as trustee (filed as Exhibit
      4.1 to the Registrant&#8217;s Registration Statement on Form S-4, No. 333-73800
      filed on November 20, 2001 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
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    <td align="left"><font size="2" face="serif">4.12</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 6.875%
      Notes due 2006 and form of Registrant&#8217;s 7.25% Notes due 2011 (filed
      as Exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form
      S-4, No. 333-73800 filed on November 20, 2001 and incorporated herein by
      reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.13</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Purchase Contract Agreement
      to be entered into between the Registrant and The Bank of New York, as purchase
      contract agent (filed as Exhibit 4.12 to Registrant&#8217;s Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.14</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s Equity
      Security Units (filed as Exhibit 4.13 to Registrant&#8217;s Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.15</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture to be entered
      into between the Registrant and The Bank of New York, as trustee (filed
      as Exhibit 4.14 to Registrant&#8217;s Amendment No. 1 to Registration Statement
      on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.16</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Supplemental Indenture
      to be entered into between the Registrant and The Bank of New York, as trustee
      (filed as Exhibit 4.15 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
</table>
  <p align="center"><font face="serif" size="2">6</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<p><a name="p7"></a></p>
<p>&nbsp; </p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td align="center" valign="bottom"><font size="1" face="serif"><b>Exhibit<br>
      <u>No.</u></b></font></td>
    <td align="left"><font size="1" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
    <td align="center" valign="bottom"><font size="1" face="serif"><b><u>Document</u></b></font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td width="4%" align="left"><font size="2" face="serif">4.17</font></td>
    <td width="2%" align="center"><font size="2" face="serif">&#150;</font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s Senior
      Note to be issued in connection with Registrant&#8217;s Equity Security
      Units (filed as Exhibit 4.16 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td width="2%" align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.18</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Pledge Agreement to be
      entered into among the Registrant, JPMorgan Chase Bank, as collateral agent
      and securities intermediary and The Bank of New York, as purchase contract
      agent (filed as Exhibit 4.17 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.19</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Remarketing Agreement
      to be entered into between the Registrant and a remarketing agent to be
      named later (filed as Exhibit 4.18 to Registrant&#8217;s Amendment No. 1
      to Registration Statement on Form S-3, No. 333-84254 and incorporated herein
      by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.20</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Five-Year Credit Agreement, dated
      as of September 19, 2001, among the Registrant, the lenders party thereto,
      The Bank of New York, as Administrative Agent, Citibank, N.A., and J.P.
      Morgan Chase, as Co-Syndication Agents, and Credit Suisse First Boston,
      First Union National Bank, The Dai-Ichi Kangyo Bank, Ltd. and Societe General,
      as Co-Documentation Agents, and BNY Capital Markets, Inc., as Lead Manager
      and Book Manager (filed as Exhibit 4.19 to Registrant&#8217;s Amendment
      No. 1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.21</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">364-Day Credit Agreement, dated
      as of September 19, 2001, among the Registrant, the lenders party thereto,
      The Bank of New York, as Administrative Agent, Citibank, N.A., and J.P.
      Morgan Chase, as Co-Syndication Agents, and Credit Suisse First Boston,
      First Union National Bank, The Dai-Ichi Kangyo Bank, Ltd. and Societe General,
      as Co-Documentation Agents, and BNY Capital Markets, Inc., as Lead Manager
      and Book Manager (filed as Exhibit 4.20 to Registrant&#8217;s Amendment
      No. 1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">5*</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Opinion of Simpson Thacher &amp;
      Bartlett.</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">23.1*</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Consent of Ernst &amp; Young
      LLP.</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">23.2*</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Consent of Simpson Thacher &amp;
      Bartlett (included in Exhibit 5).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">24*</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Power of attorney (included in
      the signature pages to the Registration Statement).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
</table>
<br><table width="100%" cellspacing="0" cellpadding="0">
<tr valign="top">
    <td width="3%" align="left"> <p><font size="1" face="serif"><b><font face="serif" size="2">*</font></b></font></p>
</td>
    <td width="97%" align="left"><font size="1" face="serif"><font face="serif" size="2">filed
      herewith</font></font></td>
</tr>
</table>
<p align="left"><font size="2" face="serif"><b>Item 9.&nbsp;&nbsp;&nbsp;Undertakings.</b></font></p>
<div style="text-indent: 3%"><p align="left"><font size="2" face="serif">(a) The undersigned registrant
hereby undertakes:</font></p>
<p align="left"><font size="2" face="serif">(1) To file, during any period in which offers or
sales are being made, a
post-effective amendment to this Registration Statement:</font></p></div>
<div style="margin-left: 3%; text-indent: 6%"><p align="left"><font size="2" face="serif">(i) to include any prospectus required by
Section 10(a) (3) of the Securities Act of 1933;</font></p>
</div>
<div style="margin-left: 3%; text-indent: 6%">
  <p align="left"><font size="2" face="serif">(ii) to reflect in the prospectus
    any facts or events arising after the effective date of the Registration Statement
    (or the most recent post-effective amendment thereto) which, individually
    or in the aggregate, represent a fundamental change in the information set
    forth in the Registration Statement. Notwithstanding the foregoing, any increase
    or decrease in the volume of securities offered (if the total dollar value
    of securities offered would not exceed that which was registered) and any
    deviation from the low or high end of the estimated maximum offering range
    may be reflected in the form of prospectus filed</font></p>
	<p align="center"><font face="serif" size="2">7</font></p></div>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<p><a name="p8"></a></p>
	<div style="margin-left: 3%">
	<p align="left"><font face="serif" size="2">
	with the Commission pursuant
    to Rule 424(b) if, in the aggregate, the changes in volume and price represent
    no more than a 20 percent change in the maximum aggregate offering price set
    forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective
    registration statement;</font></p>
</div>
<div style="margin-left: 3%; text-indent: 6%"><p align="left"><font size="2" face="serif">(iii) to include any material information with respect
to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement; </font></p></div>
<div style="margin-left: 3%"><p align="left"><font size="2" face="serif"><i>provided</i>, however, that the undertakings
set forth in paragraphs (a) (i) and (a) (ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in
the Registration Statement.</font></p></div>
<div style="margin-left: 3%; text-indent: 6%"><p align="left"><font size="2" face="serif">(2)  That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the offering of such
securities at that shall be deemed to be the initial <i>bona fide</i> offering thereof.</font></p></div>
<div style="margin-left: 3%; text-indent: 6%">
<p align="left"><font size="2" face="serif">(3)  To remove from registration by means of a
post-effective amendment any of the securities being registered which remain unsold at
the termination of the offering.</font></p>
</div>
<div style="text-indent: 3%"><p align="left"><font size="2" face="serif">(b)  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant&#8217;s annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein and the offering of such securities at that time shall be deemed to be the initial b<i>ona fide</i> offering thereof.</font></p>
<p align="left"><font size="2" face="serif">(c)  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions referred to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act 1933 and will be governed by the final adjudication of such issue.</font></p></div>
<p align="center"><font face="serif" size="2">8</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<p><a name="p9"></a></p>
<p align="center"><font face="serif" size="2"><b><font face="serif" size="2">SIGNATURES</font></b></font></p>
<div style="text-indent: 3%"><p><font size="2" face="serif">Pursuant to the requirements of
the Securities Act of 1933, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Paramus, State of New Jersey,
on this 27<sup>th</sup> day of November, 2002.</font></p></div>
<div style="margin-left: 50%"><p align="left"><font size="2" face="serif">TOYS &#8220;R&#8221; US, INC.</font></p>
<p align="left"><font size="2" face="serif">By: <u>/s/ John H. Eyler, Jr.<br></u>John H. Eyler, Jr. <br>Chairman, Chief Executive<br>Officer and President</font></p>
</div>
<div style="text-indent: 3%"><p><font size="2" face="serif">KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints John H. Eyler, Jr. and Louis Lipschitz, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform such and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.</font></p>
<p><font size="2" face="serif">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on November 27, 2002.</font></p></div>
<table align="center" border="0" width="80%" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td align="center"><b><font size="1" face="serif"><u>Signature</u></font></b></td>
    <td align="center"><b><font size="1" face="serif"><u>Title</u></font></b></td>
  </tr>
  <tr valign="top">
    <td align="left" width="47%"><font size="2" face="serif"><u>/s/ John H. Eyler,
      Jr.<br>
      </u>John H. Eyler, Jr.</font></td>
    <td width="60%" align="left"><font size="2" face="serif">Chairman, Chief Executive Officer,
      President and Director<br>
      (Principal Executive Officer)</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Louis Lipschitz<br>
      </u>Louis Lipschitz</font></td>
    <td align="left"><font size="2" face="serif">Executive Vice President and
      Chief<br>
      Financial Officer (Principal Financial Officer)</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Dorvin D. Lively<br>
      </u>Dorvin D. Lively</font></td>
    <td align="left"><font size="2" face="serif">Senior Vice President and Corporate
      Controller<br>
      (Principal Accounting Officer)</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Charles Lazarus<br>
      </u>Charles Lazarus</font></td>
    <td align="left"><font size="2" face="serif">Director, Chairman Emeritus</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ RoAnn Costin</u><br>
      RoAnn Costin</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Roger Farah</u><br>
      Roger Farah</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Peter A. Georgescu</u><br>
      Peter A. Georgescu</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Michael Goldstein</u><br>
      Michael Goldstein</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</u><br>
      Calvin Hill</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Nancy Karch</u><br>
      Nancy Karch</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Norman S. Matthews</u><br>
      Norman S. Matthews</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif"><u>/s/ Arthur B. Newman</u><br>
      Arthur B. Newman</font></td>
    <td align="left"><font size="2" face="serif">Director</font></td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>

  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
      </tr>
</table>
<p align="center"><font face="serif" size="2">9</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<a name="p10"></a>
<p align="center"><font face="serif" size="2"><b><font face="serif" size="2">Exhibit Index</font></b></font></p>
<table border="0" width="100%" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td align="left" valign="bottom"><font size="1" face="serif"><b>Exhibit<br>
      <u>No.</u></b></font></td>
    <td align="left"><font size="1" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
    <td align="center" valign="bottom"><font size="1" face="serif"><b><u>Document</u></b></font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td width="4%" align="left"><font size="2" face="serif">4.1</font></td>
    <td width="2%" align="center"><font size="2" face="serif">&#150;</font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Restated Certificate of Incorporation
      of the Registrant (filed as Exhibit 3.1 of Form 8-B filed on January 3,
      1996 and incorporated herein by reference).</font></td>
    <td width="2%" align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.2</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Amended and Restated By-Laws
      of the Registrant (filed as Exhibit 3.2 to the Registrant&#8217;s Form 8-B
      filed on January 3, 1996 and incorporated herein by reference). An amendment
      dated March 11, 1997 to Amended and Restated By-Laws of the Registrant (filed
      as Exhibit 3B to the Registrant&#8217;s Annual Report on Form 10-K for the
      year ended February 1, 1997 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.3</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Common Stock Certificate
      (filed as Exhibit 4.3 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.4</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Amended and Restated Rights Agreement,
      dated as of April 16, 1999, by and between the Registrant and American Stock
      Transfer &amp; Trust Company (filed as Exhibit 1 to the Registrant&#8217;s
      Current Report on Form 8-K dated April 16, 1999 and incorporated herein
      by reference). The Rights Agreement includes the form of Rights Certificate
      (as Exhibit A thereto) and the Summary of Rights to Purchase Common Stock
      (as Exhibit B thereto).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.5</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Toys &#8220;R&#8221; Us, Inc.
      2001 Stock Option and Performance Incentive Plan. (incorporated herein by
      reference to Exhibit B to the Registrant&#8217;s Proxy Statement on Schedule
      14A as filed on April 30, 2001).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.6</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Rights (included in Exhibit
      4.4).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.7</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture dated as of
      January 1, 1987 between the Registrant and United Jersey Bank, as trustee,
      pursuant to which securities in one or more series in an unlimited amount
      may be issued by the Registrant (filed as Exhibit 4(a) to the Registrant&#8217;s
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.8</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 8&frac14;%
      Sinking Fund Debentures due 2017 (filed as Exhibit 4(a) to the Registrant&#8217;s
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.9</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture between the
      Registrant and United Jersey Bank, as trustee, pursuant to which securities
      in one or more series up to $300,000,000 in principal amount may be issued
      by the Registrant (filed as Exhibit 4 to the Registrant&#8217;s Registration
      Statement on Form S-3 No. 33-42237 filed on August 31, 1991 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.10</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 8&frac34;%
      Debentures due 2021 (filed as Exhibit 4 to the Registrant&#8217;s Current
      Report on Form 8-K dated August 29, 1991 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.11</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Indenture, dated July 24, 2001,
      between the Registrant and The Bank of New York, as trustee (filed as Exhibit
      4.1 to the Registrant&#8217;s Registration Statement on Form S-4, No. 333-73800
      filed on November 20, 2001 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.12</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s 6.875%
      Notes due 2006 and form of Registrant&#8217;s 7.25% Notes due 2011 (filed
      as Exhibit 4.1 to the Registrant&#8217;s Registration Statement on Form
      S-4, No. 333-73800 filed on November 20, 2001 and incorporated herein by
      reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.13</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Purchase Contract Agreement
      to be entered into between the Registrant and The Bank of New York, as purchase
      contract agent (filed as Exhibit 4.12 to Registrant&#8217;s Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
</table>

<p align="center"><font face="serif" size="2">10</font></p>
<hr noshade align="center" width="100%" size="2">
<div style="page-break-before:always"></div>
<page>
<a name="p11"></a>
<table border="0" width="100%" cellspacing="0" cellpadding="0">
  <tr valign="top">
    <td align="left" valign="bottom"><font size="1" face="serif"><b>Exhibit<br>
      <u>No.</u></b></font></td>
    <td align="left"><font size="1" face="serif">&nbsp;</font></td>
    <td align="left">&nbsp;</td>
    <td align="center" valign="bottom"><font size="1" face="serif"><b><u>Document</u></b></font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left">&nbsp;</td>
    <td align="center">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td width="4%" align="left"><font size="2" face="serif">4.14</font></td>
    <td width="2%" align="center"><font size="2" face="serif">&#150;</font></td>
    <td width="2%" align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s Equity
      Security Units (filed as Exhibit 4.13 to Registrant&#8217;s Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).</font></td>
    <td width="2%" align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.15</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Indenture to be entered
      into between the Registrant and The Bank of New York, as trustee (filed
      as Exhibit 4.14 to Registrant&#8217;s Amendment No. 1 to Registration Statement
      on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.16</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Supplemental Indenture
      to be entered into between the Registrant and The Bank of New York, as trustee
      (filed as Exhibit 4.15 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.17</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Registrant&#8217;s Senior
      Note to be issued in connection with Registrant&#8217;s Equity Security
      Units (filed as Exhibit 4.16 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.18</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Pledge Agreement to be
      entered into among the Registrant, JPMorgan Chase Bank, as collateral agent
      and securities intermediary and The Bank of New York, as purchase contract
      agent (filed as Exhibit 4.17 to Registrant&#8217;s Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.19</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Form of Remarketing Agreement
      to be entered into between the Registrant and a remarketing agent to be
      named later (filed as Exhibit 4.18 to Registrant&#8217;s Amendment No. 1
      to Registration Statement on Form S-3, No. 333-84254 and incorporated herein
      by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.20</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Five-Year Credit Agreement, dated
      as of September 19, 2001, among Toys &#147;R&#148; Us, Inc.,
      the lenders party thereto, The Bank of New York, as Administrative Agent,
      Citibank, N.A., and J.P. Morgan Chase, as Co-Syndication Agents, and Credit
      Suisse First Boston, First Union National Bank, The Dai-Ichi Kangyo Bank,
      Ltd. and Societe General, as Co-Documentation Agents, and BNY Capital Markets,
      Inc., as Lead Manager and Book Manager (filed as Exhibit 4.19 to Registrant&#8217;s
      Amendment No. 1 to Registration Statement on Form S-3, No. 333-84254 and
      incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">4.21</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">364-Day Credit Agreement, dated
      as of September 19, 2001, among Toys &#147;R&#148; Us, Inc.,
      the lenders party thereto, The Bank of New York, as Administrative Agent,
      Citibank, N.A., and J.P. Morgan Chase, as Co-Syndication Agents, and Credit
      Suisse First Boston, First Union National Bank, The Dai-Ichi Kangyo Bank,
      Ltd. and Societe General, as Co-Documentation Agents, and BNY Capital Markets,
      Inc., as Lead Manager and Book Manager (filed as Exhibit 4.20 to Registrant&#8217;s
      Amendment No. 1 to Registration Statement on Form S-3, No. 333-84254 and
      incorporated herein by reference).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">5</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Opinion of Simpson Thacher &amp;
      Bartlett.</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">23.1</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Consent of Ernst &amp; Young
      LLP.</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">23.2</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Consent of Simpson Thacher &amp;
      Bartlett (included in Exhibit 5).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
  <tr valign="top">
    <td align="left"><font size="2" face="serif">24</font></td>
    <td align="center"><font size="2" face="serif">&#150;</font></td>
    <td align="left">&nbsp;</td>
    <td align="left"><font size="2" face="serif">Power of attorney (included in
      the signature pages to the Registration Statement).</font></td>
    <td align="left">&nbsp;</td>
  </tr>
</table>
<p align="center"><font face="serif" size="2">11</font></p>
<hr noshade align="center" width="100%" size="2">
</body>
</html>
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{"company-data": {"conformed-name": "TOYS R US INC", "cik": "0001005414", "assigned-sic": "5945", "irs-number": "223260693", "state-of-incorporation": "DE", "fiscal-year-end": "0130"}, "filing-values": {"form-type": "S-8", "act": "33", "file-number": "333-101527", "film-number": "02843063"}, "business-address": {"street1": "225 SUMMIT AVENUE", "street2": "C/O TOYS R US NATIONAL OFFICES", "city": "MONTVALE", "state": "NJ", "zip": "07645", "phone": "2012627800"}, "mail-address": {"street1": "C/O TOYS R US NATIONAL OFFICES", "street2": "258 SUMMIT AVENUE", "city": "MONTVALE", "state": "NJ", "zip": "07645"}}
As filed with the Securities
  and Exchange Commission on November 27,  2002
Registration No. 333-____________
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
  S-8
REGISTRATION STATEMENT
UNDER
THE SECURITIES ACT OF 1933
TOYS "R" US, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction of Incorporation
  or Organization)
22-3260693
(I.R.S. Employer Identification No.)
461 From Road
Paramus, New Jersey 07562
(Address of Principal Executive Offices) (Zip Code)
Toys "R" Us, Inc.
2001 Stock Option and Performance Incentive Plan
(Full Title of the Plan)
Louis Lipschitz
Executive Vice President—Chief Financial Officer
Toys "R" Us, Inc.
461 From Road
Paramus, New Jersey 07652
(Name and Address, Including Zip Code of Agent for Service)
(201) 262-7800
(Telephone Number, Including Area Code, of Agent for Service)
Copy to:
Glenn M. Reiter, Esq.
Simpson Thacher & Bartlett
425 Lexington Avenue
New York, New York 10017
(212) 455-2000
CALCULATION OF REGISTRATION FEE
Title of Securities
to Be Registered
Amount to Be
Registered
Proposed Maximum
Offering
Price Per Share
Proposed Maximum
      Aggregate
Offering Price
Amount of
Registration
Fee
Common Stock, par value
$0.10 per share (1) (2) (3)
5,000,000 shares
12.43(4)
62,150,000.00(4)
5,717.80
(l)
Represents the number of shares of Common Stock authorized for issuance pursuant to the Registrant's 2001 Stock Option and Performance Incentive.
(2)
Pursuant to Rule 416 under the Securities Act of 1933, as amended (the "Securities Act"), this Registration Statement also covers an indeterminate number of shares as may be required to cover possible adjustments under the 2001 Stock Option and Performance Incentive Plan.
(3)
Each share of Common Stock to be issued pursuant to the 2001 Stock Option and Performance Incentive Plan includes one common stock purchase right.  Prior to the occurrence of certain events, the common stock purchase rights will not be exercisable or evidenced separately from the Common Stock.  Value attributable to these common stock purchase rights, if any, is reflected in the market price of the Common Stock, and the common stock purchase rights are issued for no additional consideration. Accordingly, there is no offering price for the common stock purchase rights, and no registration fee is required.
(4)
Estimated
      solely for the purpose of calculating the registration fee pursuant to Rule
      457(h)(1) under the Securities Act, based on the average of the high and
      low prices per share of the Registrant's Common Stock as reported
      on the New York Stock Exchange Composite Tape on November 20, 2002.
2
PART I
INFORMATION REQUIRED IN THE SECTION 10(A) PROSPECTUS
The documents containing information specified in Part I of Form-8 will be sent or given to participants in the 2001 Stock Option and Performance Incentive Plan as specified by Rule 428(b)(1) of the Securities Act.  Such documents need not be filed with the Commission either as part of this Registration Statement or as prospectuses or prospectus supplements pursuant to Rule 424.  These documents and the documents incorporated by reference into this Registration Statement pursuant to Item 3 of Part II of this form, taken together, constitute a prospectus that meets the requirements of Section 10(a) of the Securities Act.
3
PART II
INFORMATION REQUIRED IN THE REGISTRATION STATEMENT
Item 3.   Incorporation of
  Documents by Reference.
The following documents, which have been filed
    by the Company with the Securities and Exchange Commission (the "Commission"),
    are incorporated in this Registration Statement by reference:
1. The Company's Annual Report on Form 10-K for
the fiscal year ended February 2, 2002.
2. The Company's Notice of Annual Meeting of
Stockholders and Proxy Statement on Schedule 14A as filed on May 1, 2002.
3. The Company's Quarterly Reports on Form
l0-Q and 10-Q/A for the quarterly periods ended May 4, 2001, August 3, 2002.
4. The Company's Current Reports on Form 8-K
and 8-K/A dated May 20, 2002, September 12, 2002 and September 13, 2002.
5. The description of the Common Stock contained in Item 1
of the Company's Registration Statement on Form 8-A filed with the Commission on
June 18, 1979.
6. The description of the common stock purchase rights
contained in Item 1 of the Company's Registration Statement on Form 8-A filed with the
Commission on January 16, 1998, as amended by the Company's Current Report on Form 8-K
as filed on April 16, 1999.
All reports and other documents filed by the Company pursuant
to Sections 13(a), 13(c), 14 and 15(d) of the Exchange Act after the date of this Registration
Statement and prior to the filing of a post-effective amendment which indicates that all
securities offered hereby have been sold or which deregisters all securities then remaining
unsold, shall be deemed to be incorporated by reference in and to be a part of this Registration
Statement from the date of filing of such reports and documents.
Any statement contained in a document incorporated by reference
herein shall be deemed to be modified or superseded for purposes of this Registration Statement
to the extent that a statement contained herein or in any other subsequently filed document that
is incorporated by reference herein modifies or supersedes such earlier statement. Any such statement
so modified or superseded shall not be deemed, except as so modified or superseded, to constitute
a part of this Registration Statement.
Item 4.   Description of Securities.
Not applicable.
Item 5.   Interests of Named Experts and Counsel.
The validity of the issuance of the Common Stock being registered
hereby is being passed upon by Simpson Thacher & Bartlett, 425 Lexington Avenue, New York,
New York 10017, counsel for the Company.
Item 6.   Indemnification of Directors
and Officers.
Section 145 of the Delaware General Corporation Law provides that
a corporation may indemnify any present or former director, officer, employee or agent made a
party or threatened to be made a party to any threatened, pending or completed action, suit or
proceeding by reason of the fact that he was a director, officer, employee or agent of the
corporation or was serving at the request of the corporation, against liabilities, costs and
expenses actually and reasonably incurred by him in his capacity as a director or officer or
arising out of such action,
4
if he acted in good faith and in a manner he reasonably
believed to be in, or not opposed to, the best interests of the corporation and,
with respect to any criminal action, had no reasonable cause to believe his conduct
was unlawful. No indemnification may be provided where the director, officer,
employee or agent has been adjudged by a court, after exhaustion of all appeals,
to be liable to the corporation, unless a court determines that the person is
entitled to such indemnity.
Section 102(b)(7) of the Delaware General Corporation Law permits a
corporation to eliminate or limit its directors' personal liability for monetary damages to
the corporation or its stockholders for breaches of their fiduciary duty as directors except for (1)
a breach of the duty of loyalty, (2) failure to act in good faith, (3) intentional misconduct or
knowing violation of law, (4) willful or negligent violations of certain provisions of the Delaware
General Corporation Law (Sections 174, 160 and 173) imposing certain requirements with respect to
stock purchases, redemptions and dividends or (5) any transaction from which the director derived
an improper personal benefit.
The above provisions of the Delaware General
Corporation Law are non-exclusive.
Our restated certificate of incorporation contains a provision eliminating the personal
liability for monetary damages of our directors to the full extent permitted under the Delaware
General Corporation Law. The Delaware General Corporation Law contains provisions setting forth
conditions under which a corporation may indemnify its directors and officers. Our Restated
Certificate of Incorporation provides that a director or officer who is a party to any action, suit
or proceeding shall be entitled to be indemnified by us to the extent permitted by the Delaware General
Corporation Law against expenses (including attorneys' fees), judgments, fines and amounts
paid in settlement incurred by such director or officer in connection with such action, suit or
proceeding.
We have entered into indemnification agreements with each of our
directors and certain of our senior officers and intend to enter into indemnification agreements
with each of our future directors and certain of our future senior officers.  Pursuant to
these indemnification agreements, we have agreed to indemnify such persons against certain
liabilities, including any liabilities arising out of this Registration Statement.
We maintain a standard form of officers' and
directors' liability insurance policy, which provides coverage to our officers and
directors for certain liabilities.
For the undertaking with respect to indemnification, see Item 9.
Item 7.   Exemption from Registration Claimed.
Not Applicable.
Item 8.   Exhibits.
Exhibit
No.
Document
4.1
–
Restated Certificate
      of Incorporation of the Registrant (filed as Exhibit 3.1 of Form 8-B filed
      on January 3, 1996 and incorporated herein by reference).
4.2
–
Amended and Restated By-Laws
      of the Registrant (filed as Exhibit 3.2 to the Registrant's Form 8-B
      filed on January 3, 1996 and incorporated herein by reference). An amendment
      dated March 11, 1997 to Amended and Restated By-Laws of the Registrant (filed
      as Exhibit 3B to the Registrant's Annual Report on Form 10-K for the
      year ended February 1, 1997 and incorporated herein by reference).
4.3
–
Form of Common Stock Certificate
      (filed as Exhibit 4.3 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
5
Exhibit
No.
Document
4.4
–
Amended and Restated Rights Agreement,
      dated as of April 16, 1999, by and between the Registrant and American Stock
      Transfer & Trust Company (filed as Exhibit 1 to the Registrant's
      Current Report on Form 8-K dated April 16, 1999 and incorporated herein
      by reference). The Rights Agreement includes the form of Rights Certificate
      (as Exhibit A thereto) and the Summary of Rights to Purchase Common Stock
      (as Exhibit B thereto).
4.5
–
Toys "R" Us, Inc.
      2001 Stock Option and Performance Incentive Plan. (incorporated herein by
      reference to Exhibit B to the Registrant's Proxy Statement on Schedule
      14A as filed on April 30, 2001).
4.6
–
Form of Rights (included in Exhibit
      4.4).
4.7
–
Form of Indenture dated as of
      January 1, 1987 between the Registrant and United Jersey Bank, as trustee,
      pursuant to which securities in one or more series in an unlimited amount
      may be issued by the Registrant (filed as Exhibit 4(a) to the Registrant's
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).
4.8
–
Form of Registrant's 8¼%
      Sinking Fund Debentures due 2017 (filed as Exhibit 4(a) to the Registrant's
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).
4.9
–
Form of Indenture between the
      Registrant and United Jersey Bank, as trustee, pursuant to which securities
      in one or more series up to $300,000,000 in principal amount may be issued
      by the Registrant (filed as Exhibit 4 to the Registrant's Registration
      Statement on Form S-3 No. 33-42237 filed on August 31, 1991 and incorporated
      herein by reference).
4.10
–
Form of Registrant's 8¾%
      Debentures due 2021 (filed as Exhibit 4 to the Registrant's Current
      Report on Form 8-K dated August 29, 1991 and incorporated herein by reference).
4.11
–
Indenture, dated July 24, 2001,
      between the Registrant and The Bank of New York, as trustee (filed as Exhibit
      4.1 to the Registrant's Registration Statement on Form S-4, No. 333-73800
      filed on November 20, 2001 and incorporated herein by reference).
4.12
–
Form of Registrant's 6.875%
      Notes due 2006 and form of Registrant's 7.25% Notes due 2011 (filed
      as Exhibit 4.1 to the Registrant's Registration Statement on Form
      S-4, No. 333-73800 filed on November 20, 2001 and incorporated herein by
      reference).
4.13
–
Form of Purchase Contract Agreement
      to be entered into between the Registrant and The Bank of New York, as purchase
      contract agent (filed as Exhibit 4.12 to Registrant's Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
4.14
–
Form of Registrant's Equity
      Security Units (filed as Exhibit 4.13 to Registrant's Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
4.15
–
Form of Indenture to be entered
      into between the Registrant and The Bank of New York, as trustee (filed
      as Exhibit 4.14 to Registrant's Amendment No. 1 to Registration Statement
      on Form S-3, No. 333-84254 and incorporated herein by reference).
4.16
–
Form of Supplemental Indenture
      to be entered into between the Registrant and The Bank of New York, as trustee
      (filed as Exhibit 4.15 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
6
Exhibit
No.
Document
4.17
–
Form of Registrant's Senior
      Note to be issued in connection with Registrant's Equity Security
      Units (filed as Exhibit 4.16 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.18
–
Form of Pledge Agreement to be
      entered into among the Registrant, JPMorgan Chase Bank, as collateral agent
      and securities intermediary and The Bank of New York, as purchase contract
      agent (filed as Exhibit 4.17 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.19
–
Form of Remarketing Agreement
      to be entered into between the Registrant and a remarketing agent to be
      named later (filed as Exhibit 4.18 to Registrant's Amendment No. 1
      to Registration Statement on Form S-3, No. 333-84254 and incorporated herein
      by reference).
4.20
–
Five-Year Credit Agreement, dated
      as of September 19, 2001, among the Registrant, the lenders party thereto,
      The Bank of New York, as Administrative Agent, Citibank, N.A., and J.P.
      Morgan Chase, as Co-Syndication Agents, and Credit Suisse First Boston,
      First Union National Bank, The Dai-Ichi Kangyo Bank, Ltd. and Societe General,
      as Co-Documentation Agents, and BNY Capital Markets, Inc., as Lead Manager
      and Book Manager (filed as Exhibit 4.19 to Registrant's Amendment
      No. 1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
4.21
–
364-Day Credit Agreement, dated
      as of September 19, 2001, among the Registrant, the lenders party thereto,
      The Bank of New York, as Administrative Agent, Citibank, N.A., and J.P.
      Morgan Chase, as Co-Syndication Agents, and Credit Suisse First Boston,
      First Union National Bank, The Dai-Ichi Kangyo Bank, Ltd. and Societe General,
      as Co-Documentation Agents, and BNY Capital Markets, Inc., as Lead Manager
      and Book Manager (filed as Exhibit 4.20 to Registrant's Amendment
      No. 1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
5*
–
Opinion of Simpson Thacher &
      Bartlett.
23.1*
–
Consent of Ernst & Young
      LLP.
23.2*
–
Consent of Simpson Thacher &
      Bartlett (included in Exhibit 5).
24*
–
Power of attorney (included in
      the signature pages to the Registration Statement).
*
filed
      herewith
Item 9.   Undertakings.
(a) The undersigned registrant
hereby undertakes:
(1) To file, during any period in which offers or
sales are being made, a
post-effective amendment to this Registration Statement:
(i) to include any prospectus required by
Section 10(a) (3) of the Securities Act of 1933;
(ii) to reflect in the prospectus
    any facts or events arising after the effective date of the Registration Statement
    (or the most recent post-effective amendment thereto) which, individually
    or in the aggregate, represent a fundamental change in the information set
    forth in the Registration Statement. Notwithstanding the foregoing, any increase
    or decrease in the volume of securities offered (if the total dollar value
    of securities offered would not exceed that which was registered) and any
    deviation from the low or high end of the estimated maximum offering range
    may be reflected in the form of prospectus filed
7
with the Commission pursuant
    to Rule 424(b) if, in the aggregate, the changes in volume and price represent
    no more than a 20 percent change in the maximum aggregate offering price set
    forth in the "Calculation of Registration Fee" table in the effective
    registration statement;
(iii) to include any material information with respect
to the plan of distribution not previously disclosed in the Registration Statement or any
material change to such information in the Registration Statement;
provided
, however, that the undertakings
set forth in paragraphs (a) (i) and (a) (ii) do not apply if the information required to
be included in a post-effective amendment by those paragraphs is contained in periodic
reports filed with or furnished to the Commission by the Registrant pursuant to Section 13
or Section 15(d) of the Securities Exchange Act of 1934 that are incorporated by reference in
the Registration Statement.
(2)  That, for the purpose of determining any liability
under the Securities Act of 1933, each such post-effective amendment shall be deemed to be a
new registration statement relating to the securities offered therein, and the offering of such
securities at that shall be deemed to be the initial
bona fide
offering thereof.
(3)  To remove from registration by means of a
post-effective amendment any of the securities being registered which remain unsold at
the termination of the offering.
(b)  The undersigned registrant hereby undertakes that, for purposes of determining any liability under the Securities Act of 1933, each filing of the Registrant's annual report pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 that is incorporated by reference in the Registration Statement shall be deemed to be a new registration statement relating to the securities offered therein and the offering of such securities at that time shall be deemed to be the initial b
ona fide
offering thereof.
(c)  Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to directors, officers and controlling persons of the Registrant pursuant to the provisions referred to the foregoing provisions, or otherwise, the Registrant has been advised that in the opinion of the Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the Registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the Registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Securities Act 1933 and will be governed by the final adjudication of such issue.
8
SIGNATURES
Pursuant to the requirements of
the Securities Act of 1933, the Registrant certifies that it has reasonable
grounds to believe that it meets all of the requirements for filing on Form S-8 and has
duly caused this Registration Statement to be signed on its behalf by the undersigned,
thereunto duly authorized, in the City of Paramus, State of New Jersey,
on this 27
th
day of November, 2002.
TOYS "R" US, INC.
By:
/s/ John H. Eyler, Jr.
John H. Eyler, Jr.
Chairman, Chief Executive
Officer and President
KNOW ALL MEN BY THESE PRESENTS, that each person whose signature appears below constitutes and appoints John H. Eyler, Jr. and Louis Lipschitz, and each of them, his true and lawful attorneys-in-fact and agents, with full power of substitution and resubstitution, for him and in his name, place and stead, in any and all capacities, to sign any and all amendments (including post-effective amendments) to this Registration Statement, and to file the same, with all exhibits thereto, and other documents in connection therewith, with the Securities and Exchange Commission, granting unto said attorneys-in-fact and agents, and each of them, full power and authority to do and perform such and every act and thing requisite and necessary to be done, as fully to all intents and purposes as he might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, or any of them, or his substitute or substitutes, may lawfully do or cause to be done by virtue hereof.
Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on November 27, 2002.
Signature
Title
/s/ John H. Eyler,
      Jr.
John H. Eyler, Jr.
Chairman, Chief Executive Officer,
      President and Director
(Principal Executive Officer)
/s/ Louis Lipschitz
Louis Lipschitz
Executive Vice President and
      Chief
Financial Officer (Principal Financial Officer)
/s/ Dorvin D. Lively
Dorvin D. Lively
Senior Vice President and Corporate
      Controller
(Principal Accounting Officer)
/s/ Charles Lazarus
Charles Lazarus
Director, Chairman Emeritus
/s/ RoAnn Costin
RoAnn Costin
Director
/s/ Roger Farah
Roger Farah
Director
/s/ Peter A. Georgescu
Peter A. Georgescu
Director
/s/ Michael Goldstein
Michael Goldstein
Director
Calvin Hill
Director
/s/ Nancy Karch
Nancy Karch
Director
/s/ Norman S. Matthews
Norman S. Matthews
Director
/s/ Arthur B. Newman
Arthur B. Newman
Director
9
Exhibit Index
Exhibit
No.
Document
4.1
–
Restated Certificate of Incorporation
      of the Registrant (filed as Exhibit 3.1 of Form 8-B filed on January 3,
      1996 and incorporated herein by reference).
4.2
–
Amended and Restated By-Laws
      of the Registrant (filed as Exhibit 3.2 to the Registrant's Form 8-B
      filed on January 3, 1996 and incorporated herein by reference). An amendment
      dated March 11, 1997 to Amended and Restated By-Laws of the Registrant (filed
      as Exhibit 3B to the Registrant's Annual Report on Form 10-K for the
      year ended February 1, 1997 and incorporated herein by reference).
4.3
–
Form of Common Stock Certificate
      (filed as Exhibit 4.3 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.4
–
Amended and Restated Rights Agreement,
      dated as of April 16, 1999, by and between the Registrant and American Stock
      Transfer & Trust Company (filed as Exhibit 1 to the Registrant's
      Current Report on Form 8-K dated April 16, 1999 and incorporated herein
      by reference). The Rights Agreement includes the form of Rights Certificate
      (as Exhibit A thereto) and the Summary of Rights to Purchase Common Stock
      (as Exhibit B thereto).
4.5
–
Toys "R" Us, Inc.
      2001 Stock Option and Performance Incentive Plan. (incorporated herein by
      reference to Exhibit B to the Registrant's Proxy Statement on Schedule
      14A as filed on April 30, 2001).
4.6
–
Form of Rights (included in Exhibit
      4.4).
4.7
–
Form of Indenture dated as of
      January 1, 1987 between the Registrant and United Jersey Bank, as trustee,
      pursuant to which securities in one or more series in an unlimited amount
      may be issued by the Registrant (filed as Exhibit 4(a) to the Registrant's
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).
4.8
–
Form of Registrant's 8¼%
      Sinking Fund Debentures due 2017 (filed as Exhibit 4(a) to the Registrant's
      Registration Statement on Form S-3 No. 33-11461 filed on January 22, 1987
      and incorporated herein by reference).
4.9
–
Form of Indenture between the
      Registrant and United Jersey Bank, as trustee, pursuant to which securities
      in one or more series up to $300,000,000 in principal amount may be issued
      by the Registrant (filed as Exhibit 4 to the Registrant's Registration
      Statement on Form S-3 No. 33-42237 filed on August 31, 1991 and incorporated
      herein by reference).
4.10
–
Form of Registrant's 8¾%
      Debentures due 2021 (filed as Exhibit 4 to the Registrant's Current
      Report on Form 8-K dated August 29, 1991 and incorporated herein by reference).
4.11
–
Indenture, dated July 24, 2001,
      between the Registrant and The Bank of New York, as trustee (filed as Exhibit
      4.1 to the Registrant's Registration Statement on Form S-4, No. 333-73800
      filed on November 20, 2001 and incorporated herein by reference).
4.12
–
Form of Registrant's 6.875%
      Notes due 2006 and form of Registrant's 7.25% Notes due 2011 (filed
      as Exhibit 4.1 to the Registrant's Registration Statement on Form
      S-4, No. 333-73800 filed on November 20, 2001 and incorporated herein by
      reference).
4.13
–
Form of Purchase Contract Agreement
      to be entered into between the Registrant and The Bank of New York, as purchase
      contract agent (filed as Exhibit 4.12 to Registrant's Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
10
Exhibit
No.
Document
4.14
–
Form of Registrant's Equity
      Security Units (filed as Exhibit 4.13 to Registrant's Amendment No.
      1 to Registration Statement on Form S-3, No. 333-84254 and incorporated
      herein by reference).
4.15
–
Form of Indenture to be entered
      into between the Registrant and The Bank of New York, as trustee (filed
      as Exhibit 4.14 to Registrant's Amendment No. 1 to Registration Statement
      on Form S-3, No. 333-84254 and incorporated herein by reference).
4.16
–
Form of Supplemental Indenture
      to be entered into between the Registrant and The Bank of New York, as trustee
      (filed as Exhibit 4.15 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.17
–
Form of Registrant's Senior
      Note to be issued in connection with Registrant's Equity Security
      Units (filed as Exhibit 4.16 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.18
–
Form of Pledge Agreement to be
      entered into among the Registrant, JPMorgan Chase Bank, as collateral agent
      and securities intermediary and The Bank of New York, as purchase contract
      agent (filed as Exhibit 4.17 to Registrant's Amendment No. 1 to Registration
      Statement on Form S-3, No. 333-84254 and incorporated herein by reference).
4.19
–
Form of Remarketing Agreement
      to be entered into between the Registrant and a remarketing agent to be
      named later (filed as Exhibit 4.18 to Registrant's Amendment No. 1
      to Registration Statement on Form S-3, No. 333-84254 and incorporated herein
      by reference).
4.20
–
Five-Year Credit Agreement, dated
      as of September 19, 2001, among Toys "R" Us, Inc.,
      the lenders party thereto, The Bank of New York, as Administrative Agent,
      Citibank, N.A., and J.P. Morgan Chase, as Co-Syndication Agents, and Credit
      Suisse First Boston, First Union National Bank, The Dai-Ichi Kangyo Bank,
      Ltd. and Societe General, as Co-Documentation Agents, and BNY Capital Markets,
      Inc., as Lead Manager and Book Manager (filed as Exhibit 4.19 to Registrant's
      Amendment No. 1 to Registration Statement on Form S-3, No. 333-84254 and
      incorporated herein by reference).
4.21
–
364-Day Credit Agreement, dated
      as of September 19, 2001, among Toys "R" Us, Inc.,
      the lenders party thereto, The Bank of New York, as Administrative Agent,
      Citibank, N.A., and J.P. Morgan Chase, as Co-Syndication Agents, and Credit
      Suisse First Boston, First Union National Bank, The Dai-Ichi Kangyo Bank,
      Ltd. and Societe General, as Co-Documentation Agents, and BNY Capital Markets,
      Inc., as Lead Manager and Book Manager (filed as Exhibit 4.20 to Registrant's
      Amendment No. 1 to Registration Statement on Form S-3, No. 333-84254 and
      incorporated herein by reference).
5
–
Opinion of Simpson Thacher &
      Bartlett.
23.1
–
Consent of Ernst & Young
      LLP.
23.2
–
Consent of Simpson Thacher &
      Bartlett (included in Exhibit 5).
24
–
Power of attorney (included in
      the signature pages to the Registration Statement).
11