Wayne, NJ (May 24, 2006) - Toys "R" Us, Inc. announced today that it has partnered with GSI Commerce, Inc. (Nasdaq: GSIC), a leading provider of e-commerce solutions, and Exel, a leading North American contract logistics provider, to support a new platform for the company's online business. The seamless transition of Toysrus.com and Babiesrus.com to the new e-commerce platform is expected to occur on July 1, 2006.

Jerry Storch, Chairman and CEO of Toys "R" Us, Inc., said, "We look forward to reinforcing our authority position as the world's greatest toy and baby stores through the relaunch of our e-commerce sites. GSI Commerce and Exel are ideal partners for us, bringing proven expertise and a shared commitment to ensuring that Toysrus.com and Babiesrus.com continue to be the leading online destinations for toys and baby merchandise. Our team has been preparing for this transition for some time, and we are excited about the opportunity to offer customers an enhanced and more fully-integrated shopping experience at the biggest online toy and baby products stores in America."

Under long-term agreements, GSI Commerce will provide technology, customer service and support, and Exel will provide fulfillment services for both Toysrus.com and Babiesrus.com. GSI Commerce and Exel have been trusted partners of Toys "R" Us, Inc. on other projects.

As part of the transition, the company will relaunch the Toysrus.com and Babiesrus.com sites with an exciting new appearance and the addition of more product information to assist consumers in making informed selections. Following the July 1 relaunch, the company will make ongoing enhancements to the site, as it continually adds new merchandise offerings and features to provide customers with the best overall online shopping experience.

"We are delighted to have the opportunity to partner with Toys "R" Us, Inc. as it works to provide a best-in-class online experience and product offerings," said Michael G. Rubin, Chairman and CEO of GSI Commerce. "GSI Commerce is a proven leader in e-commerce, and we are eager to bring our experience in technology and customer service to bear in the redevelopment and successful growth of the Toysrus.com and Babiesrus.com businesses."

Jim Gehr, Exel's President of Retail Americas, added, "We are excited to join forces with Toys "R" Us, Inc. as it moves forward with new plans for its e-commerce business. We will take full advantage of our industry experience, while leveraging resources as part of the world's premier supply chain company to provide reliable order fulfillment for Toysrus.com and Babiesrus.com customers. We're looking forward to supporting the number one specialty toy and baby retailer online."

As previously announced, in March 2006 the Chancery Court division of the Superior Court of New Jersey issued a decision severing the agreement between Toysrus.com and Amazon.com. This decision allowed Toysrus.com to move forward expeditiously to re-establish its own e-commerce business on the new platform supported by GSI Commerce and Exel. Customers will continue to access the online stores at www.toysrus.com and www.babiesrus.com.

This press release contains "forward looking" statements within the meaning of Section 27A of the Securities Act of 1933 and Section 21E of the Securities Exchange Act of 1934, which are intended to be covered by the safe harbors created thereby. All statements herein that are not historical facts, including statements about our beliefs or expectations, are forward-looking statements. These statements are subject to risks, uncertainties, and other factors, including, among others, risks relating to further stages (including appeals) in the litigation with Amazon.com, the timing of the launch of the ecommerce sites on the new platform, the ability to implement effectively the new e-commerce sites, and the risks, uncertainties and factors set forth in our reports and documents filed with the United States Securities and Exchange Commission (which reports and documents should be read in conjunction with this press release). We believe that all forward-looking statements are based on reasonable assumptions when made; however, we caution that it is impossible to predict actual results or outcomes or the effects of risks, uncertainties or other factors on anticipated results or outcomes and that, accordingly, one should not place undue reliance on these statements. Forward-looking statements speak only as of the date they were made, and we undertake no obligation to update these statements in light of subsequent events or developments. Actual results and outcomes may differ materially from anticipated results or outcomes discussed in any forward-looking statement.

About Toys "R" Us, Inc.
Toys "R" Us is the world's leading specialty toy retailer. Currently it sells merchandise through more than 1,400 stores, including 587 toy stores in the U.S. and 646 international toy stores, including licensed and franchise stores as well as through its Internet sites at www.toysrus.com, www.imaginarium.com and www.sportsrus.com. Babies "R" Us is the largest baby product specialty store chain in the world and a leader in the juvenile industry, and sells merchandise through 232 stores in the U.S. as well as on the Internet at www.babiesrus.com.

About GSI Commerce, Inc.
GSI Commerce is a leading provider of e-commerce solutions that enable retailers, branded manufacturers, entertainment companies and professional sports organizations to operate e-commerce businesses. The company provides solutions for its partners through its integrated e-commerce platform, which is comprised of three components: technology, logistics and customer care and marketing services. It provides e-commerce solutions for more than 50 partners.

About Exel
Exel is the North American leader in contract logistics, providing customer-focused solutions to a wide range of industries including retail, consumer, technology, automotive, healthcare, chemical and industrial. Exel's innovative supply chain solutions, skilled people and regional coverage, bring together all aspects of contract logistics in addition to a wide range of integrated, value-added and specialist services. Exel is a wholly owned entity of Deutsche Post World Net, the world's leading logistics group. For further information, visit www.exel.com.