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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 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 30, 1999, with respect to the consolidated 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
December 6, 2000
