International toy retailer Toys “R” Us has become the latest company to enter the tablet wars with the launch of Tabeo, a Wi-Fi device for children.

The 7-inch multi-touch tablet comes loaded with 50 free apps including games, educational and entertainment apps, and e-books. Users can access thousands of additional apps via the Tabeo App Store.

Tabeo also offers customisable parental controls. These allow adults to set tailored levels of security for up to eight users, allowing children of multiple ages to access different types of content.

Tabeo’s filter can be set to block 27 predetermined categories of content, and parents can choose additional sites to block. If a child finds a new site that they want to visit, they can send a request to their parent to unblock the specific webpage.

For parents that want to limit their child’s online time, Tabeo can also be set to only allow access on certain days or during certain hours.

Tabeo runs Google's Android 4.0 “Ice Cream Sandwich” operating system. It includes a 4GB flash memory, micro SDHC Slot, 1GHz CPU, and 1GB RAM. It also has built-in speakers, microphone and front-facing camera.

“Over the past year, we’ve spent considerable time talking to parents and children to determine what features and functions they really want in a kids’ tablet, resulting in Tabeo,” said Troy Peterson, Vice President, Divisional Merchandise Manager, Toys “R” Us, US.

“We are proud that Tabeo offers robust and flexible parental controls that can help protect children as they surf the Internet, and we are pleased to offer the Tabeo App Store, which features only kid-safe content carefully curated by the Toys “R” Us team.”

The device will be available at Toys “R” Us stores from October 21 for $149.99, and can be pre-ordered online from today.