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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 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
November 24, 2000
