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EXHIBIT 23.2
We consent to the reference to our firm under the caption "Experts" in the
Post-Effective Amendment No. 1 on Form S-3 to Form S-1 Registration Statement
(Form S-3 No. 333-96311) and related Prospectus of eToys Inc. for the
registration of $150,000,000 of its 6.25% convertible subordinated notes due
December 1, 2004 and 2,029,845 shares of its common stock and to the
incorporation by reference therein of our report dated April 30, 1999, with
respect to the financial statements of BabyCenter, Inc. incorporated by
reference in its Annual Report (Form 10-K) for the year ended March 31, 2000 as
filed with the Securities and Exchange Commission.
/S/ ERNST & YOUNG LLP
Los Angeles, California
June 2, 2000
