ETOYS INC
S-3, EX-23.1, 2000-07-05
HOBBY, TOY & GAME SHOPS
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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 the Form
S-3 Registration Statement and related Prospectus of eToys Inc. for the
registration of 175,000 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
July 5, 2000


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