<SEC-DOCUMENT>0001225208-21-010828.txt : 20210722
<SEC-HEADER>0001225208-21-010828.hdr.sgml : 20210722
<ACCEPTANCE-DATETIME>20210722164928
ACCESSION NUMBER:		0001225208-21-010828
CONFORMED SUBMISSION TYPE:	3
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20210701
FILED AS OF DATE:		20210722
DATE AS OF CHANGE:		20210722

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Bass Robert L
		CENTRAL INDEX KEY:			0001736933

	FILING VALUES:
		FORM TYPE:		3
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		211108121

	MAIL ADDRESS:	
		STREET 1:		100 PIER 1 PLACE
		CITY:			FORT WORTH
		STATE:			TX
		ZIP:			76102

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>3
<SEQUENCE>1
<FILENAME>doc3.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0206</schemaVersion>

    <documentType>3</documentType>

    <periodOfReport>2021-07-01</periodOfReport>

    <noSecuritiesOwned>0</noSecuritiesOwned>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001736933</rptOwnerCik>
            <rptOwnerName>Bass Robert L</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>7601 PENN AVENUE S.</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>RICHFIELD</rptOwnerCity>
            <rptOwnerState>MN</rptOwnerState>
            <rptOwnerZipCode>55423</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
        <reportingOwnerRelationship>
            <isOfficer>1</isOfficer>
            <officerTitle>Chief SC &amp; Global Prop Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <nonDerivativeTable>
        <nonDerivativeHolding>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>113895.0000</value>
                    <footnoteId id="F1"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeHolding>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Amount represents restricted shares that will vest in installments according to the graded vesting schedule for each award.</footnote>
    </footnotes>

    <remarks>basspoa71221.txt</remarks>

    <ownerSignature>
        <signatureName>/s/ Hannah G. Olson, Attorney-in-fact</signatureName>
        <signatureDate>2021-07-22</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-24
<SEQUENCE>2
<FILENAME>basspoa71221.txt
<TEXT>
POWER OF ATTORNEY

       KNOW ALL PERSONS BY THESE PRESENTS, that I, Robert L. Bass,
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 update my EDGAR
Passphrase and to sign my Form ID (Uniform Application for Access Codes
to File on EDGAR) and 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:  7/12/2021				/s/ Robert L. Bass








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