NEW YORK (AP) - Toy retailer Toys "R" Us plans to go public

again by raising as much as $800 million in an initial public

offering.

The retailer of toys and other products for infants and children

says in a securities filing that it will use the proceeds from the

offering to pay off some of its debt and for general corporate

purposes. It did not say how many shares it will sell.

Toys "R" Us Inc., based in Wayne, N.J., was acquired for $6.6

billion and taken private in 2005 by a group of investors led by

Bain Capital, Kohlberg Kravis Roberts and Vornado Realty Trust as

it was facing competitive pressure from discounters and Internet

sales.

Toys "R" Us operates or licenses more than 1,500 stores under

the Babies "R" Us, FAO Schwarz and its namesake banners.