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EXHIBIT 23.1
CONSENT OF ERNST & YOUNG LLP, INDEPENDENT ACCOUNTANTS
We consent to the reference to our firm under the caption "Experts" in
Amendment No.1 to the Registration Statement (Form S-3 No. 333-50824) and
related Prospectus of eToys Inc. for the registration of 60,467,480 shares of
its common stock and the incorporation by reference therein of our report
dated April 26, 2000, with respect to the consolidated financial statements
of eToys 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
December 6, 2000
