<SEC-DOCUMENT>0001225208-18-015726.txt : 20181120
<SEC-HEADER>0001225208-18-015726.hdr.sgml : 20181120
<ACCEPTANCE-DATETIME>20181120165719
ACCESSION NUMBER:		0001225208-18-015726
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20181118
FILED AS OF DATE:		20181120
DATE AS OF CHANGE:		20181120

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Kent Cindy
		CENTRAL INDEX KEY:			0001755046

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		181196077

	MAIL ADDRESS:	
		STREET 1:		7601 PENN AVENUE SOUTH
		CITY:			RICHFIELD
		STATE:			MN
		ZIP:			55418

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEST BUY CO INC
		CENTRAL INDEX KEY:			0000764478
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731]
		IRS NUMBER:				410907483
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0202

	BUSINESS ADDRESS:	
		STREET 1:		7601 PENN AVE SOUTH
		CITY:			RICHFIELD
		STATE:			MN
		ZIP:			55423
		BUSINESS PHONE:		6122911000

	MAIL ADDRESS:	
		STREET 1:		7601 PENN AVE SOUTH
		CITY:			RICHFIELD
		STATE:			MN
		ZIP:			55423

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	BEST BUYS CO INC
		DATE OF NAME CHANGE:	19900809
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>doc4.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0306</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2018-11-18</periodOfReport>

    <issuer>
        <issuerCik>0000764478</issuerCik>
        <issuerName>BEST BUY CO INC</issuerName>
        <issuerTradingSymbol>BBY</issuerTradingSymbol>
    </issuer>

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001755046</rptOwnerCik>
            <rptOwnerName>Kent Cindy</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7601 PENN AVENUE S.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>RICHFIELD</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55423</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isDirector>1</isDirector>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2018-11-18</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1843.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>1843.0000</value>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Shares acquired pursuant to a grant of restricted stock units under the Issuer's Omnibus Incentive Plan. The number of units granted was determined using the Issuer's share price on the recipient's date of appointment to the Board of Directors (9/28/2018). The award vests in full one year from the grant date and the shares are subject to a holding requirement through the conclusion of the recipient's service on the Board.</footnote>
    </footnotes>

    <ownerSignature>
        <signatureName>/s/ Hannah G. Olson, Attorney-in-fact</signatureName>
        <signatureDate>2018-11-20</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
