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BabyUniverse, Inc. (KIDS) is a leading commerce, content and new media company for growing families. BabyUniverse provides comprehensive eCommerce and eContent resources to help families plan, play and grow. The company's toy business offers thousands of toys and children's products through its eToys.com web site, catalogs and strategic retail partnerships; and personalized dolls and accessories through its My Twinn.com brand. Through its baby business, the company is a leading online retailer of brand-name baby, toddler and maternity products sold through the BabyUniverse.com and DreamtimeBaby.com web sites. The company's luxury brands, PoshTots.com and PoshLiving.com, reach the country's most affluent consumers with luxury baby apparel and furnishings. With its content sites, BabyTV.com, PoshCravings.com and ePregnancy.com, BabyUniverse has established a recognized platform for the delivery of content and new media resources to a national audience of expectant parents. BabyUniverse is a market-leading digital content and eCommerce company focused on parents.