<SEC-DOCUMENT>0001225208-23-004840.txt : 20230414
<SEC-HEADER>0001225208-23-004840.hdr.sgml : 20230414
<ACCEPTANCE-DATETIME>20230414163708
ACCESSION NUMBER:		0001225208-23-004840
CONFORMED SUBMISSION TYPE:	4/A
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230320
FILED AS OF DATE:		20230414
DATE AS OF CHANGE:		20230414

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Hartman Todd G.
		CENTRAL INDEX KEY:			0001773763

	FILING VALUES:
		FORM TYPE:		4/A
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		23821683

	MAIL ADDRESS:	
		STREET 1:		7601 PENN AVENUE SOUTH
		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:			0128

	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/A
<SEQUENCE>1
<FILENAME>doc4a.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>

    <schemaVersion>X0407</schemaVersion>

    <documentType>4/A</documentType>

    <periodOfReport>2023-03-20</periodOfReport>

    <dateOfOriginalSubmission>2023-03-22</dateOfOriginalSubmission>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001773763</rptOwnerCik>
            <rptOwnerName>Hartman Todd G.</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>GC, Chief Risk Officer</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2023-03-20</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>9600.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>34277.8398</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Restricted shares that will vest in three equal annual installments beginning 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).

 Additionally, this number reflects the transfer of 12,189.110 shares to the reporting person's ex-spouse pursuant to a domestic relations order since the date of the reporting person's last ownership report. The reporting person no longer reports as beneficially owned any securities owned by his ex-spouse.</footnote>
    </footnotes>

    <remarks>This Form 4 is being amended to clarify footnote (2) to include additional context regarding the total reflected in column 5, which total amount was accurately reported on the original filing. No other changes were made to the original filing.</remarks>

    <ownerSignature>
        <signatureName>/s/ Jodie H. Crist, Attorney-in-fact</signatureName>
        <signatureDate>2023-04-14</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
