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EXHIBIT 23.2
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 Form S-3 Registration Statement and related Prospectus of eToys
Inc. for the registration of 47,979,657 shares of its common stock and 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 30, 2000
