AMENDMENT NO. 2 TO THE ADVISORY AGREEMENT

Exhibit 10.26

AMENDMENT NO. 2 TO THE
ADVISORY AGREEMENT

February 1, 2009

     This Amendment No. 2 (this “ Amendment ”) to the Advisory Agreement among Toys “R” Us, Inc., (the “ Company ”), Bain Capital Partners, LLC, a Delaware limited liability company (“ BCP ”), Bain Capital, Ltd., a company organized under the laws of England and Wales (“ BCL ” and, together with BCP, “ Bain ”), Kohlberg Kravis Roberts & Co., L.P., a Delaware limited partnership (“ KKR ”), and Vornado Truck LLC, a Delaware limited liability company (“ Vornado ” and together with Bain and KKR, the “ Advisors ”), dated as of July 21, 2005, as amended on June 10, 2008 (the “ Agreement ”), shall become effective as of February 1, 2009. Capitalized terms used but not otherwise defined in this Amendment have the meaning given to such terms in the Reorganization Agreement and/or the Agreement, as applicable.