Toy listings are alphabetically organized into 23 main categories, from action figures, games, lunch boxes and Marx play sets to sci-fi and space toys, tin toys, View-Master and western toys, with the largest chapter being Vehicles, which encompasses Buddy L, Corgi, Dinky, Hot Wheels, Japanese tin cars, Marx, Matchbox, Structo and much more. Listings offer names, dates of manufacture, company, prices and photos. The 16-page color section highlights some of the more popular and collectible toys. Mint-in-package prices are included.
O'Brien is a book editor for Krause Publications and a lifelong toy collector. She writes in the Introduction, "The best part about being an annual title is that Toys & Prices is in a constant state of development. New listings, more detailed information and new prices are added constantly."
Toys & Prices 2005 is available for purchase from Krause Publications.

