An article on page A3 of today's Wall Street Journal dissects eToys shares' ~60% plunge in December (16% just yesterday). A bunch of analysts are quoted. The consensus: eToys is a good long-term investment, since in general more people are buying online, but this season they were hurt by order-fulfillment problems. However, the order-fulfillment problems didn't really start until the week before Christmas, so this explanation isn't that compelling.

Anyway, no mention was made of etoy.com.