<SEC-DOCUMENT>0001225208-20-008944.txt : 20200612
<SEC-HEADER>0001225208-20-008944.hdr.sgml : 20200612
<ACCEPTANCE-DATETIME>20200612171330
ACCESSION NUMBER:		0001225208-20-008944
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20200611
FILED AS OF DATE:		20200612
DATE AS OF CHANGE:		20200612

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			McLoughlin Karen
		CENTRAL INDEX KEY:			0001541704

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		20961085

	MAIL ADDRESS:	
		STREET 1:		COGNIZANT TECHNOLOGY SOLUTIONS
		STREET 2:		500 FRANK W. BURR BLVD.
		CITY:			TEANECK
		STATE:			NJ
		ZIP:			07666

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:			0201

	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>2020-06-11</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001541704</rptOwnerCik>
            <rptOwnerName>McLoughlin Karen</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>2020-06-11</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>2525.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>21929.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Shares that were acquired pursuant to a grant of restricted stock units under the Issuer's Omnibus Incentive Plan.  The award vests in full one year from the grant date.</footnote>
        <footnote id="F2">This number reflects a periodic acquisition of shares under a dividend reinvestment plan exempt from reporting under Section 16b-3(c).</footnote>
    </footnotes>

    <remarks>updatedmcloughlinpoa.txt</remarks>

    <ownerSignature>
        <signatureName>/s/ Hannah G. Olson, Attorney-in-fact</signatureName>
        <signatureDate>2020-06-12</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>updatedmcloughlinpoa.txt
<TEXT>
POWER OF ATTORNEY

       KNOW ALL PERSONS BY THESE PRESENTS, that I, Karen A. McLoughlin,
hereby constitute and appoint Todd G. Hartman, Eric Halverson and
Hannah G. Olson and each of them, my true and lawful attorneys-in-fact
and agents, each acting alone, with full powers of substitution and
resubstitution for me and in my name, place and stead, to sign any
reports on Form 3 (Initial Statement of Beneficial Ownership of
Securities), Form 4 (Statement of Changes in Beneficial Ownership of
Securities) and Form 5 (Annual Statement of Changes in Beneficial
Ownership) relating to transactions by me in Common Stock or other
securities of Best Buy Co., Inc., and all amendments thereto, and to
file the same, with the Securities and Exchange Commission and the New
York Stock Exchange, Inc., granting unto said attorneys-in-fact and
agents, and each of them, or their substitutes, full power and
authority to do and perform each and every act and thing requisite or
necessary to be done, as fully to all intents and purposes as I might
or could do in person, hereby ratifying and confirming all that said
attorneys-in-fact and agents, and each of them, or their substitutes,
may lawfully do or cause to be done by virtue hereof.  This Power of
Attorney shall be effective until such time as I deliver a written
revocation thereof to my above-named attorneys-in-fact and agents.



/s/ Karen McLoughlin
Sep 08, 2019 11:19:59







</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
