<SEC-DOCUMENT>0001225208-21-009518.txt : 20210617
<SEC-HEADER>0001225208-21-009518.hdr.sgml : 20210617
<ACCEPTANCE-DATETIME>20210617164331
ACCESSION NUMBER:		0001225208-21-009518
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210616
FILED AS OF DATE:		20210617
DATE AS OF CHANGE:		20210617

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Munce Claudia F.
		CENTRAL INDEX KEY:			0001668897

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		211025282

	MAIL ADDRESS:	
		STREET 1:		7601 PENN AVENUE S.
		CITY:			RICHFIELD
		STATE:			MN
		ZIP:			55423

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:			0129

	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>2021-06-16</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001668897</rptOwnerCik>
            <rptOwnerName>Munce Claudia F.</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>2021-06-16</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1775.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>21677.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Shares 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>muncepoa2020.txt</remarks>

    <ownerSignature>
        <signatureName>/s/ Hannah G. Olson, Attorney-in-fact</signatureName>
        <signatureDate>2021-06-17</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>muncepoa2020.txt
<TEXT>
POWER OF ATTORNEY

       KNOW ALL PERSONS BY THESE PRESENTS, that I, Claudia F. Munce,
hereby constitute and appoint Todd G. Hartman, Jodie H. Crist 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.



Dated:  12/10/2020				/s/ Claudia F. Munce








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