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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 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 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
July 5, 2000
