<SEC-DOCUMENT>0001225208-23-006430.txt : 20230601
<SEC-HEADER>0001225208-23-006430.hdr.sgml : 20230601
<ACCEPTANCE-DATETIME>20230601164123
ACCESSION NUMBER:		0001225208-23-006430
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20230530
FILED AS OF DATE:		20230601
DATE AS OF CHANGE:		20230601

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			Watson Mathew
		CENTRAL INDEX KEY:			0001639859

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-09595
		FILM NUMBER:		23985310

	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:			0203

	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>X0407</schemaVersion>

    <documentType>4</documentType>

    <periodOfReport>2023-05-30</periodOfReport>

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

    <reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001639859</rptOwnerCik>
            <rptOwnerName>Watson Mathew</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>SVP, Finance-Controller &amp; CAO</officerTitle>
        </reportingOwnerRelationship>
    </reportingOwner>

    <aff10b5One>0</aff10b5One>

    <nonDerivativeTable>
        <nonDerivativeTransaction>
            <securityTitle>
                <value>Common Stock</value>
            </securityTitle>
            <transactionDate>
                <value>2023-05-30</value>
            </transactionDate>
            <transactionCoding>
                <transactionFormType>4</transactionFormType>
                <transactionCode>A</transactionCode>
                <equitySwapInvolved>0</equitySwapInvolved>
            </transactionCoding>
            <transactionAmounts>
                <transactionShares>
                    <value>1149.0000</value>
                    <footnoteId id="F1"/>
                </transactionShares>
                <transactionPricePerShare>
                    <value>0.0000</value>
                </transactionPricePerShare>
                <transactionAcquiredDisposedCode>
                    <value>A</value>
                </transactionAcquiredDisposedCode>
            </transactionAmounts>
            <postTransactionAmounts>
                <sharesOwnedFollowingTransaction>
                    <value>23552.0000</value>
                    <footnoteId id="F2"/>
                </sharesOwnedFollowingTransaction>
            </postTransactionAmounts>
            <ownershipNature>
                <directOrIndirectOwnership>
                    <value>D</value>
                </directOrIndirectOwnership>
            </ownershipNature>
        </nonDerivativeTransaction>
    </nonDerivativeTable>

    <derivativeTable></derivativeTable>

    <footnotes>
        <footnote id="F1">Represents the vesting and share settlement of a performance share award approved by the Issuer on March 20, 2020. Performance for this award was measured based on the compound growth rate of Issuer's enterprise revenue over the 36-month period commencing on February 2, 2020, and ending on January 28, 2023. The performance results and number of shares earned based on the results were approved by the Compensation and Human Resources Committee of the Board of Directors on May 30, 2023.</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>

    <ownerSignature>
        <signatureName>/s/ Jodie H. Crist, Attorney-in-fact</signatureName>
        <signatureDate>2023-06-01</signatureDate>
    </ownerSignature>
</ownershipDocument>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
