<SEC-DOCUMENT>0001140361-25-035284.txt : 20250918
<SEC-HEADER>0001140361-25-035284.hdr.sgml : 20250918
<ACCEPTANCE-DATETIME>20250917174919
ACCESSION NUMBER:		0001140361-25-035284
CONFORMED SUBMISSION TYPE:	S-8
PUBLIC DOCUMENT COUNT:		15
FILED AS OF DATE:		20250918
DATE AS OF CHANGE:		20250917
EFFECTIVENESS DATE:		20250918

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BEST BUY CO INC
		CENTRAL INDEX KEY:			0000764478
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-RADIO TV & CONSUMER ELECTRONICS STORES [5731]
		ORGANIZATION NAME:           	07 Trade & Services
		EIN:				410907483
		STATE OF INCORPORATION:			MN
		FISCAL YEAR END:			0131

	FILING VALUES:
		FORM TYPE:		S-8
		SEC ACT:		1933 Act
		SEC FILE NUMBER:	333-290339
		FILM NUMBER:		251321161

	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>S-8
<SEQUENCE>1
<FILENAME>ef20055577_s8.htm
<DESCRIPTION>S-8
<TEXT>
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    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">UNITED STATES</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 14pt; font-weight: bold;">SECURITIES AND EXCHANGE COMMISSION</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 12pt; font-weight: bold;">WASHINGTON, D.C.&#160; 20549</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 18pt; font-weight: bold;">FORM S-8</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">REGISTRATION STATEMENT UNDER</div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-weight: bold;">THE SECURITIES ACT OF 1933</div>
    <div><br>
    </div>
    <div style="text-align: center; color: rgb(0, 0, 0); font-size: 24pt; font-weight: bold;">BEST BUY CO., INC.</div>
    <div style="text-align: center; color: #000000;">(Exact name of registrant as specified in its charter)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zd76c753845d94277ba628b87a3d6e8a1" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Minnesota</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">41-0907483</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(State or other jurisdiction of incorporation or organization)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(I.R.S. Employer Identification No.)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;"><br>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">7601 Penn Avenue South</div>
            <div style="text-align: center; font-weight: bold;">Richfield, Minnesota</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;"><br>
          </td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">55423</div>
          </td>
        </tr>
        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(Address of Principal Executive Offices)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;">&#160;</td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center;">(Zip Code)</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">BEST BUY CO., INC. 2020 OMNIBUS INCENTIVE PLAN</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">BEST BUY CO., INC. SIXTH AMENDED AND RESTATED DEFERRED COMPENSATION PLAN</div>
    <div style="text-align: center; color: #000000;">(Full title of the plan)</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="z23d10ee77e114417b6d1ed411719c15e" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Todd G. Hartman</div>
            <div style="text-align: center; font-weight: bold;">Chief Legal and Risk Officer &amp; Secretary</div>
            <div style="text-align: center; font-weight: bold;">Best Buy Co., Inc.</div>
            <div style="text-align: center; font-weight: bold;">7601 Penn Avenue South</div>
            <div style="text-align: center; font-weight: bold;">Richfield, MN&#160; 55423</div>
            <div style="text-align: center; font-weight: bold;">(Name and address of agent for service)</div>
          </td>
          <td style="width: 2%; vertical-align: bottom;" colspan="1">&#160;</td>
          <td style="width: 49%; vertical-align: bottom;">
            <div style="text-align: center; font-weight: bold;">Copy to:</div>
            <div style="text-align: center; font-weight: bold;">Michael J. Voves &amp; Cam C. Hoang</div>
            <div style="text-align: center; font-weight: bold;">Dorsey &amp; Whitney, LLP</div>
            <div style="text-align: center; font-weight: bold;">50 South Sixth Street, Suite 1500</div>
            <div style="text-align: center; font-weight: bold;">Minneapolis, MN 55402-1498</div>
            <div style="text-align: center; font-weight: bold;">(612) 340-2600</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">(612) 291-1000</div>
    <div style="text-align: center; color: #000000;">(Telephone number, including area code, of agent for service)</div>
    <div><br>
    </div>
    <div style="text-align: justify; color: #000000;">Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company or an emerging growth company. See the definitions
      of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and &#8220;emerging growth company&#8221; in Rule 12b-2 of the Exchange Act.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" border="0" id="zaee4f40d6edc4519acfa52e583678fca" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; border-collapse: collapse; text-align: left; color: #000000;">

        <tr>
          <td style="width: 70%; vertical-align: bottom;">
            <div>Large accelerated filer &#9746;</div>
          </td>
          <td style="width: 30%; vertical-align: bottom;">
            <div>Accelerated filer &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70%; vertical-align: bottom;">
            <div>Non-accelerated file (Do not check if a smaller reporting company) &#9744;</div>
          </td>
          <td style="width: 30%; vertical-align: bottom;">
            <div>Smaller reporting company &#9744;</div>
          </td>
        </tr>
        <tr>
          <td style="width: 70%; vertical-align: bottom;">&#160;</td>
          <td style="width: 30%; vertical-align: bottom;">
            <div>Emerging growth company &#9744;</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div><font style="color: #000000;">If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to
        Section 7(a)(2)(B) of the Securities Act. </font>&#168; <font style="color: #000000;">&#9744;</font></div>
    <div><br>
    </div>
    <div>
      <hr align="center" style="border: none; border-bottom: 4px solid black; border-top: 1px solid black; height: 10px; color: #ffffff; background-color: #ffffff; text-align: center; margin-left: auto; margin-right: auto;"> </div>
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    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">PART I</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE SECTION 10(a) PROSPECTUS</div>
    <div><br>
    </div>
    <div style="color: #000000;">The information required by Item 1 and Item 2 of Part I of Form S-8 is omitted from this filing in accordance with Rule 428 under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), and the introductory note to
      Part I of Form S-8. The documents containing the information specified in Part I will be sent or given to employees as specified by Rule 428(b)(1) under the Securities Act. In accordance with the rules and regulations of the Commission, such
      documents are not being filed with the Commission as part of this Registration Statement.</div>
    <div><br>
    </div>
    <div style="text-align: center; color: #000000; font-weight: bold;">PART II</div>
    <div style="text-align: center; color: #000000; font-weight: bold;">INFORMATION REQUIRED IN THE REGISTRATION STATEMENT</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z23d77c8807c04de39a689885ce64a88b" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 3.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Incorporation of Documents by Reference.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="text-align: justify; color: #000000;">The following documents filed with the U.S. Securities and Exchange Commission (the &#8220;SEC&#8221;) are incorporated in this Registration Statement by reference:</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z9a82b5032ab14b6794cdfe5bb9f03d11" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt; vertical-align: top;">1.</td>
          <td style="width: auto; vertical-align: top;">
            <div>The Annual Report on <a href="https://www.sec.gov/ix?doc=/Archives/edgar/data/0000764478/000076447825000007/bby-20250201x10k.htm">Form 10-K</a> of Best Buy Co., Inc. (the &#8220;registrant&#8221;) for the fiscal year ended February 1, 2025.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z4b0579fea8864fe1a3cd5e4f810abd68" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt; vertical-align: top;">2.</td>
          <td style="width: auto; vertical-align: top;">
            <div>All other reports filed by the registrant pursuant to Section 13(a) or 15(d) of the Securities Exchange Act of 1934 (the &#8220;1934 Act&#8221;) since February 1, 2025.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zb45ee493677e4a2c9286c76a815ad3f7" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 18pt; vertical-align: top;">3.</td>
          <td style="width: auto; vertical-align: top;">
            <div>The description of the registrant&#8217;s common stock contained in <a href="https://www.sec.gov/Archives/edgar/data/764478/000076447825000007/bby-20250201xex4_6.htm">Exhibit 4.6</a> to the Company&#8217;s Annual Report on Form 10-K for the fiscal
              year ended February 1, 2025, filed on March 19, 2025.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">All documents subsequently filed by the registrant pursuant to Sections 13(a), 13(c), 14 and 15(d) of the 1934 Act (other than disclosure furnished under either Item 2.02 or Item 7.01 of Form 8-K, including any exhibits
      relating to information furnished under either Item 2.02 or Item 7.01), prior to the filing of a post-effective amendment which indicates that all the securities offered hereby have been sold or which deregisters all securities then remaining unsold,
      shall be deemed to be incorporated herein by reference in this Registration Statement and to be a part hereof from the date of filing such documents.</div>
    <div><br>
    </div>
    <div style="color: #000000;">Any statement contained in a document incorporated or deemed to be incorporated by reference in this Registration Statement shall be deemed to be modified or superseded for purposes of this Registration Statement to the
      extent that a statement contained in this Registration Statement or in any other subsequently filed document that also is or is deemed to be incorporated by reference in this Registration Statement modifies or supersedes such statement. Any such
      statement so modified or superseded shall not be deemed, except as so modified or superseded, to constitute a part of this Registration Statement.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="za64dc159d9014005beadeba0d359e341" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 4.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Description of Securities.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">This Item is not applicable to shares of common stock being offered pursuant to the registrant&#8217;s 2020 Omnibus Incentive Plan.</div>
    <div style="color: #000000;"> <br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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    </div>
    <div style="color: #000000;">Fifty million dollars ($50,000,000) of Deferred Compensation Obligations (the &#8220;Obligations&#8221;) are being registered under this Registration Statement. Under the Best Buy Co., Inc. Sixth Amended and Restated Deferred
      Compensation Plan (the &#8220;DC Plan&#8221;), the registrant will provide eligible employees and directors the opportunity to enter into agreements for the deferral of a specified amount or percentage of their future cash compensation. In connection with the DC
      Plan, the registrant has created a grantor trust, commonly known as a &#8220;Rabbi Trust.&#8221; The assets of the Rabbi Trust will be used to pay benefits. The assets of the Rabbi Trust are subject to the claims of general creditors of the registrant. As a
      result, the Obligations. will be general unsecured obligations of the registrant to pay deferred compensation in the future to each participating employee or director (each a &#8220;Participant&#8221;) in accordance with the terms of the DC Plan. The Obligations
      will rank equally with other unsecured and unsubordinated indebtedness of the registrant from time to time outstanding.</div>
    <div><br>
    </div>
    <div style="color: #000000;">Moreover, because the registrant maintains operating subsidiaries, the right of the registrant and, therefore, the right of the creditors of the registrant (including participants in the DC Plan), to participate in any
      distribution of the assets of any subsidiary upon its liquidation or reorganization or otherwise is necessarily subject to the prior claims of creditors of the subsidiary, except to the extent that claims of the registrant itself as a creditor of the
      subsidiary may be recognized.</div>
    <div><br>
    </div>
    <div style="color: #000000;">The amount of compensation to be deferred by each Participant will be determined in accordance with the DC Plan based on elections by each Participant. Each Obligation will be indexed to one or more available investment or
      measurement funds chosen by each Participant from a list of investment media. The Obligations will be adjusted to reflect the investment experience, whether positive or negative, of the selected investment or measurement fund(s), including any
      appreciation or depreciation. The Obligations will be denominated and be payable in United States dollars generally upon termination of employment or on a date or dates selected by the Participant in accordance with the terms of the DC Plan. The DC
      Plan is not required to be funded and the amount of compensation deferred by each Participant is part of the general funds of the registrant,&#160;is subject to all the risks of the registrant&#8217;s business and may be deposited, invested or expended in any
      manner whatsoever by the registrant.</div>
    <div><br>
    </div>
    <div style="color: #000000;">A Participant&#8217;s right or the right of any other person to the Obligations cannot be assigned, alienated, sold, garnished, transferred, pledged or encumbered except by a written designation of a beneficiary under the DC
      Plan, by written will, or by the laws of descent and distribution.</div>
    <div><br>
    </div>
    <div style="color: #000000;">The Obligations are not subject to redemption, in whole or in part, prior to the individual payment dates specified by each Participant except in the event of extreme financial hardship of a Participant or termination of
      his or her employment, although the Obligations could be redeemed in case of termination of the DC Plan. However, the registrant reserves the right to amend or terminate the DC Plan at any time, except that no such amendment or termination shall
      adversely affect the right of each Participant to the vested balance of his or her deferred account as of the date of such amendment or termination.</div>
    <div><br>
    </div>
    <div style="color: #000000;">The Obligations are not convertible into another security of the registrant. The Obligations will not have the benefit of a negative pledge or any other affirmative or negative covenant on the part of the registrant.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="z6a6c2ced0d704410b3df5448eec4f941" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 5.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Interest of Named Experts and Counsel.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">Not Applicable.</div>
    <div style="color: #000000;"> <br>
    </div>
    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
      <div class="BRPFPageBreak" style="page-break-after: always;">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <table cellspacing="0" cellpadding="0" id="zd1914a53b0fa477ab118204441f7b8f1" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 6.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Indemnification of Directors and Officers.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">The registrant is subject to the Minnesota Business Corporation Act, Minnesota Statutes, Chapter 302A.&#160; Minnesota Statutes, Section 302A.521, subd. 2, provides that a corporation shall indemnify a person made or threatened
      to be made a party to a proceeding by reason of the former or present official capacity of the person against judgments, penalties, fines, including, without limitation, excise taxes assessed against such person with respect to an employee benefit
      plan, settlements, and reasonable expenses, including attorneys&#8217; fees and disbursements, incurred by the person in connection with the proceeding, if, with respect to the acts or omissions of the person complained of in the proceeding, such person:
      (1) has not been indemnified by another organization or employee benefit plan for the same judgments, penalties, fines, including, without limitation, excise taxes assessed against the person with respect to an employee benefit plan, settlements, and
      reasonable expenses, including attorneys&#8217; fees and disbursements, incurred by the person in connection with the proceeding with respect to the same acts or omissions; (2) acted in good faith; (3) received no improper personal benefit and Section
      302A.255 (with respect to director conflicts of interest), if applicable, has been satisfied; (4) in the case of a criminal proceeding, had no reasonable cause to believe the conduct was unlawful; and (5) in the case of acts or omissions occurring in
      the person&#8217;s official capacity for the corporation, reasonably believed that the conduct was in the best interests of the corporation, or, in the case of acts or omissions occurring in the person&#8217;s official capacity for another affiliated
      organization, reasonably believed that the conduct was not opposed to the best interests of the corporation. If the person&#8217;s acts or omissions complained of in the proceeding relate to conduct as a director, officer, trustee, employee, or agent of an
      employee benefit plan, the conduct is not considered to be opposed to the best interests of the corporation if the person reasonably believed that the conduct was in the best interests of the participants or beneficiaries of the employee benefit
      plan.</div>
    <div><br>
    </div>
    <div style="color: #000000;">In addition, the registrant&#8217;s articles of incorporation provide that a director of the registrant shall not be personally liable to the registrant or its shareholders for monetary damages for breach of fiduciary duty as a
      director except for liability (1) for any breach of the director&#8217;s duty of loyalty to the registrant or its shareholders; (2) for acts or omissions not in good faith or which involve intentional misconduct or a knowing violation of law; (3) under
      Minnesota Statutes, Section 302A.559, for making an improper distribution; (4) under Minnesota Statutes, Section 80A.76, for violating the securities registration or anti-fraud provisions; (5) for any transaction from which the director derived an
      improper personal benefit; or (6) for acts or omissions occurring prior to the date when the relevant provision of the articles of incorporation became effective.&#160; The registrant&#8217;s articles of incorporation are consistent with the Minnesota Business
      Corporation Act and if such act is amended to authorize corporate action further eliminating or limiting the personal liability of directors, then the liability of a director of the registrant would be eliminated or limited to the fullest extent
      permitted by Minnesota law.</div>
    <div style="text-indent: 45pt;"><font style="color: #000000;"> </font><br>
    </div>
    <div style="color: #000000;">The registrant has directors&#8217; and officers&#8217; liability insurance which is subject to various deductibles and exclusions from coverage.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zdfd8e6e39a3c4527a33b368a1cf3c2c9" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 7.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Exemption from Registration Claimed.</div>
          </td>
        </tr>

    </table>
    <div><br>
    </div>
    <div style="color: #000000;">Not applicable.</div>
    <div><br>
    </div>
    <table cellspacing="0" cellpadding="0" id="zdfc76e87ef1f48cf8cb694242b7e48e6" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;">

        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 8.</td>
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            <div style="font-weight: bold;">Exhibits.</div>
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        </tr>

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    <div><br>
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          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/764478/000076447820000040/bby-20200611xex3_1.htm">4.1</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Amended and Restated Articles of Incorporation, (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed by Best Buy Co., Inc. on June 12, 2020)</div>
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        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/764478/000076447818000029/exhibit3161418.htm">4.2</a></div>
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          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Amended and Restated By-Laws, (incorporated herein by reference to Exhibit 3.1 to the Current Report on Form 8-K filed by Best Buy Co., Inc. on June 14, 2018)</div>
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        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/764478/000076447815000014/bby-2015ex1019.htm">4.3</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div>Best Buy Co., Inc. Sixth Amended and Restated Deferred Compensation Plan (incorporated herein by reference to Exhibit 10.19 to the Annual Report on Form 10-K filed by Best Buy Co., Inc. on March 31, 2015)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20055577_ex5.htm">5*</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Opinion of Dorsey &amp; Whitney LLP as to the legality of the securities being registered under the registrant&#8217;s Sixth Amended and Restated Deferred Compensation Plan and 2020 Omnibus Incentive Plan</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20055577_ex23-1.htm">23.1*</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Consent of Deloitte &amp; Touche LLP</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20055577_ex5.htm">23.2*</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Consent of Dorsey &amp; Whitney LLP (contained in Exhibit 5)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: bottom;">&#160;</td>
          <td style="width: 92%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="#POWEROFATTORNEY">24*</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Power of Attorney (included on signature page hereto)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="https://www.sec.gov/Archives/edgar/data/764478/000076447821000024/bby-20210130xex10_32.htm">99</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Best Buy Co., Inc. 2020 Omnibus Incentive Plan (incorporated herein by reference to Exhibit 10.32 to the Annual Report on Form 10-K filed by Best Buy Co., Inc. on March 19, 2021).</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: center;"><a href="ef20055577_ex107.htm">107*</a></div>
          </td>
          <td style="width: 92%; vertical-align: top; background-color: rgb(204, 238, 255);">
            <div style="text-align: justify;">Filing Fee Table</div>
          </td>
        </tr>
        <tr>
          <td style="width: 8%; vertical-align: top;">&#160;</td>
          <td style="width: 92%; vertical-align: top;">&#160;</td>
        </tr>

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        <tr>
          <td style="width: 8%; vertical-align: top;">
            <div style="text-align: center;">*</div>
          </td>
          <td style="width: 92%; vertical-align: top;">
            <div style="text-align: justify;">Filed herewith.</div>
          </td>
        </tr>

    </table>
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        <tr>
          <td style="width: 45pt; vertical-align: top; font-weight: bold;">ITEM 9.</td>
          <td style="width: auto; vertical-align: top;">
            <div style="font-weight: bold;">Undertakings.</div>
          </td>
        </tr>

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    <div><br>
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          <td style="width: 18pt; vertical-align: top; color: rgb(0, 0, 0);">(a)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">The undersigned registrant hereby undertakes:</div>
          </td>
        </tr>

    </table>
    <div><br>
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        <tr>
          <td style="width: 27pt; vertical-align: top;">1.</td>
          <td style="width: auto; vertical-align: top;">
            <div>To file, during any period in which offers or sales are being made, a post-effective amendment to this Registration Statement:</div>
          </td>
        </tr>

    </table>
    <div style="text-align: justify;"> <br>
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        <tr>
          <td style="width: 36pt; vertical-align: top;">(i)</td>
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            <div>To include any prospectus required by Section 10(a)(3) of the Securities Act of 1933 (the &#8220;1933 Act&#8221;);</div>
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        </tr>

    </table>
    <div style="text-align: justify;"> <br>
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          <td style="width: 36pt; vertical-align: top;">(ii)</td>
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            <div>To reflect in the prospectus any facts or events arising after the effective date of the Registration Statement (or the most recent post-effective amendment thereof) which, individually or in the aggregate, represent a fundamental change
              in the information set forth in the Registration Statement. Notwithstanding the foregoing, any increase or decrease in volume of securities offered (if the total dollar value of securities offered would not exceed that which was registered)
              and any deviation from the low or high end of the estimated maximum offering range may be reflected in the form of prospectus filed with the SEC pursuant to Rule 424(b) if, in the aggregate, the changes in volume and price represent no more
              than a 20% change in the maximum aggregate offering price set forth in the &#8220;Calculation of Registration Fee&#8221; table in the effective Registration Statement; and</div>
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    <div style="text-align: justify;"> <br>
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          <td style="width: 36pt; vertical-align: top;">(iii)</td>
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            <div>To include any material information with respect to the plan of distribution not previously disclosed in the Registration Statement or any material change to such information in the Registration Statement.</div>
          </td>
        </tr>

    </table>
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    <div style="color: #000000;"><u>Provided</u>, <u>however</u>, that paragraphs (a)(1)(i) and (a)(1)(ii), above, do not apply if the information required to be included in a post-effective amendment by those paragraphs is contained in reports filed with
      or furnished to the SEC by the registrant pursuant to Section 13 or Section 15(d) of the 1934 Act that are incorporated by reference in the Registration Statement.</div>
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          <td style="width: 27pt; vertical-align: top;">2.</td>
          <td style="width: auto; vertical-align: top;">
            <div>That, for the purpose of determining any liability under the 1933 Act, each such post-effective amendment shall be deemed to be a new registration statement relating to the securities offered therein, and the offering of such securities at
              that time shall be deemed to be the initial bona fide offering thereof.</div>
          </td>
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    <div style="text-align: justify;"> <br>
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          <td style="width: 27pt; vertical-align: top;">3.</td>
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            <div>To remove from registration by means of a post-effective amendment any of the securities being registered which remain unsold at the termination of the offering;</div>
          </td>
        </tr>

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    <div> <br>
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    <div class="BRPFPageBreakArea" style="clear: both; margin-top: 10pt; margin-bottom: 10pt;">
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          <td style="width: 18pt; vertical-align: top;">(b)</td>
          <td style="width: auto; vertical-align: top;">
            <div>The undersigned registrant hereby undertakes that, for purposes of determining any liability under the 1933 Act, each filing of the registrant&#8217;s annual report pursuant to Section 13(a) or Section 15(d) of the 1934 Act (and where
              applicable, each filing of an employee benefit plan&#8217;s annual report pursuant to Section 15(d) of the 1934 Act) <font style="color: rgb(0, 0, 0);">that is incorporated by reference in the Registration Statement shall be deemed to be a new
                registration statement relating to the securities offered therein, and the offering of such securities at that time shall be deemed to be the initial bona fide offering thereof; and</font></div>
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          <td style="width: 18pt; vertical-align: top;">(c)</td>
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            <div>Insofar as indemnification for liabilities arising under the 1933 Act may be permitted to directors, officers and controlling persons of the registrant pursuant to the foregoing provisions, or otherwise, the registrant has been advised
              that in the opinion of the SEC such indemnification is against public policy as expressed in the 1933 Act and is, therefore, unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the
              registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with
              the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is
              against public policy as expressed in the 1933 Act and will be governed by the final adjudication of such issue.</div>
          </td>
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    <div style="text-align: center; color: #000000; font-weight: bold;"><u><a name="SIGNATURES"><!--Anchor--></a>SIGNATURES</u></div>
    <div><br>
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    <div style="color: #000000;">Pursuant to the requirements of the Securities Act of 1933, the registrant certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form S-8 and has duly caused this
      Registration Statement to be signed on its behalf by the undersigned, thereunto duly authorized, in the City of Richfield, State of Minnesota, on this 17th day of September, 2025.</div>
    <div><br>
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            <div>BEST BUY CO., INC.</div>
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          <td style="width: 50%; vertical-align: bottom;">&#160;</td>
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            <div>By:</div>
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            <div>/s/ CORIE S. BARRY</div>
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            <div>Corie S. Barry</div>
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        </tr>
        <tr>
          <td style="width: 50%; vertical-align: bottom;">&#160;</td>
          <td style="width: 3%; vertical-align: bottom;">&#160;</td>
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            <div>Chief Executive Officer</div>
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    </table>
    <div><br>
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    <div style="text-align: center; color: #000000; font-weight: bold;"><a name="POWEROFATTORNEY"><!--Anchor--></a>POWER OF ATTORNEY</div>
    <div style="text-align: center;"><font style="color: #000000;"> </font><br>
    </div>
    <div style="color: #000000;">Each person whose signature appears below constitutes and appoints CORIE S. BARRY and MATTHEW BILUNAS, and each of them, his/her true and lawful attorneys-in-fact and agents, each acting alone, with full power of
      substitution and resubstitution, for him/her and in his/her name, place and stead, in any and all capacities, to sign any or all amendments (including post-effective amendments) to the Registration Statement on Form S-8 and to file the same, with all
      exhibits thereto, and other documents in connection therewith, with the SEC, granting unto said attorneys-in-fact and agents, each acting alone, full power and authority to do and perform each and every act and thing requisite and necessary to be
      done in and about the premises, as fully to all intents and purposes as he/she might or could do in person, hereby ratifying and confirming all that said attorneys-in-fact and agents, each acting alone, or his substitute or substitutes, may lawfully
      do or cause to be done by virtue thereof.</div>
    <div><br>
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    <div style="color: #000000;">Pursuant to the requirements of the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities indicated on and as of September 17, 2025.</div>
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            <div style="font-weight: bold;">Signature</div>
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          <td style="width: 48%; vertical-align: bottom;">&#160;</td>
          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">&#160;</td>
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        <tr>
          <td style="width: 48%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ CORIE S. BARRY</div>
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            <div>Chief Executive Officer and Director</div>
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        <tr>
          <td style="width: 48%; vertical-align: bottom;">
            <div>Corie S. Barry</div>
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            <div>&#160;(<font style="font-style: italic;">principal executive officer</font>)</div>
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          <td style="width: 48%; vertical-align: bottom;">&#160;</td>
          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">&#160;</td>
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        <tr>
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            <div>/s/ MATTHEW BILUNAS</div>
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            <div>Senior Executive Vice President of Enterprise Strategy, Chief Financial Officer (<font style="font-style: italic;">principal financial officer)</font></div>
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        </tr>
        <tr>
          <td style="width: 48%; vertical-align: top;">
            <div>Matthew Bilunas</div>
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          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">&#160;</td>
        </tr>
        <tr>
          <td style="width: 48%; vertical-align: bottom;">&#160;</td>
          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">&#160;</td>
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        <tr>
          <td style="width: 48%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
            <div>/s/ MATHEW R. WATSON</div>
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          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">
            <div>Senior Vice President, Finance &#8211; Controller and Chief Accounting Officer (<font style="font-style: italic;">principal accounting officer</font>)</div>
          </td>
        </tr>
        <tr>
          <td style="width: 48%; vertical-align: bottom;">
            <div>Mathew R. Watson</div>
          </td>
          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom;">
            <div><br>
            </div>
          </td>
        </tr>

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    <div><br>
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          <td style="width: 48%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
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          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
          <td style="width: 47%; vertical-align: bottom; border-bottom: 2px solid rgb(0, 0, 0);">
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            <div>/s/ RICHELLE P. PARHAM</div>
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          <td style="width: 5%; vertical-align: bottom;">&#160;</td>
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          <td style="width: 48%; vertical-align: bottom;">&#160;</td>
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            <div>/s/ MELINDA D. WHITTINGTON</div>
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            <div>Director</div>
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<DOCUMENT>
<TYPE>EX-5
<SEQUENCE>2
<FILENAME>ef20055577_ex5.htm
<DESCRIPTION>EXHIBIT 5
<TEXT>
<html>
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    <title></title>
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  <div>
    <div style="text-align: right; font-weight: bold;">Exhibit 5</div>
    <div><br>
    </div>
    <div><img width="240" border="0" height="65" src="image00002.jpg"></div>
    <div style="text-align: center;"> <br>
    </div>
    <div style="text-align: right;">September 17, 2025</div>
    <div style="text-align: right;"> <br>
    </div>
    <div>Best Buy Co., Inc.</div>
    <div>7601 Penn Avenue South</div>
    <div>Richfield, MN&#160; 55423</div>
    <div> <br>
    </div>
    <table cellspacing="0" cellpadding="0" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000;" class="DSPFListTable" id="z1b51e0ba668343bba0de586a6151b589">

        <tr>
          <td style="width: 36pt; vertical-align: top; color: rgb(0, 0, 0);">Re:</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);"><u>Registration Statement on Form S-8</u></div>
          </td>
        </tr>

    </table>
    <div> <br>
    </div>
    <div>Ladies and Gentlemen:</div>
    <div> <br>
    </div>
    <div style="text-align: justify;">We have acted as counsel to Best Buy Co., Inc., a Minnesota corporation (the &#8220;Company&#8221;), in connection with a Registration Statement on Form S-8 (the &#8220;Registration Statement&#8221;) filed by the Company with the Securities
      and Exchange Commission (the &#8220;Commission&#8221;) under the Securities Act of 1933, as amended (the &#8220;Securities Act&#8221;), relating to 15,730,000 shares of common stock of the Company, par value $0.10 per share (the &#8220;Shares&#8221;), to be issued by the Company under
      the Best Buy Co., Inc. 2020 Omnibus Incentive Plan (the &#8220;Omnibus Plan&#8221;) and $50,000,000 of deferred compensation obligations (the &#8220;Obligations&#8221;) which represent unsecured obligations of the Company to pay deferred compensation in the future in
      accordance with the terms of&#160; the Best Buy Co., Inc. Sixth Amended and Restated Deferred Compensation Plan (the &#8220;DC Plan&#8221;).</div>
    <div style="text-align: justify;"> <br>
    </div>
    <div style="text-align: justify;">We have examined such documents and have reviewed such questions of law as we have considered necessary or appropriate for the purposes of our opinions set forth below. In rendering our opinions set forth below, we
      have assumed the authenticity of all documents submitted to us as originals, the genuineness of all signatures and the conformity to authentic originals of all documents submitted to us as copies. We have also assumed the legal capacity for all
      purposes relevant hereto of all natural persons and, with respect to all parties to agreements or instruments relevant hereto other than the Company, that such parties had the requisite power and authority (corporate or otherwise) to execute, deliver
      and perform such agreements or instruments, that such agreements or instruments have been duly authorized by all requisite action (corporate or otherwise), executed and delivered by such parties and that such agreements or instruments are the valid,
      binding and enforceable obligations of such parties. As to questions of fact material to our opinions, we have relied upon certificates or comparable documents of officers and other representatives of the Company and of public officials.</div>
    <div><br>
    </div>
    <div style="text-align: center;">50 South Sixth Street | Suite 1500 | Minneapolis, MN | 55402-1498 | <font style="font-weight: bold;">T </font>612.340.2600 | <font style="font-weight: bold;">F </font>612.340.2868 | dorsey.com</div>
    <div><br>
    </div>
    <div style="clear: both; margin-top: 10pt; margin-bottom: 10pt;" class="BRPFPageBreakArea">
      <div style="page-break-after: always;" class="BRPFPageBreak">
        <hr noshade="noshade" style="margin: 4px 0px; width: 100%; border-width: 0; height: 2px; color: #000000; background-color: #000000; clear: both;"></div>
    </div>
    <div>Best Buy Co., Inc.</div>
    <div style="text-align: justify;">September 17, 2025</div>
    <div style="text-align: justify;">Page 2</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Based on the foregoing, we are of the opinion as of the date hereof that the Shares, when issued and delivered in accordance with the terms of the Omnibus Plan, will be validly issued, fully paid and non-assessable,
      and the Obligations, when issued and delivered in accordance with the terms of the DC Plan, will be valid and binding obligations of the Company, enforceable in accordance with their terms, except as enforcement thereof may be limited by bankruptcy,
      insolvency, fraudulent transfer, reorganization, moratorium and other laws of general applicability relating to or affecting creditors&#8217; rights or general equity principles..</div>
    <div><br>
    </div>
    <div style="text-align: justify;">In addition, the DC Plan is designed to be a top-hat plan for the purposes of providing deferred compensation for a select group of management or highly compensated employees within the meaning of the Employee
      Retirement Income Security Act of 1974, as amended (&#8220;ERISA&#8221;). The provisions of the written DC Plan document comply with the ERISA requirements applicable to top-hat plans. We express no opinion as to whether the DC Plan is being operated by the
      Company as a top-hat plan under ERISA, or whether the employees that the Company has deemed eligible to participate in the Plan would constitute a select group of management or highly compensated employees.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">Our opinions expressed above are limited to Title I of ERISA and the Minnesota Business Corporation Act.</div>
    <div><br>
    </div>
    <div style="text-align: justify;">We hereby consent to the filing of this opinion as an exhibit to the Registration Statement. In giving this consent, we do not admit that we are within the category of persons whose consent is required under Section 7
      of the Securities Act or the rules and regulations of the Commission thereunder.</div>
    <div><br>
    </div>
    <div style="color: rgb(0, 0, 0);">Very truly yours,</div>
    <div><br>
    </div>
    <div>/s/ Dorsey &amp; Whitney LLP <br>
    </div>
    <div><br>
    </div>
    <div style="text-align: justify;">CCH/MJV</div>
    <div><br>
    </div>
    <div><br>
    </div>
    <div>
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</DOCUMENT>
<DOCUMENT>
<TYPE>EX-23.1
<SEQUENCE>3
<FILENAME>ef20055577_ex23-1.htm
<DESCRIPTION>EXHIBIT 23.1
<TEXT>
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  <div>
    <div style="text-align: right; font-weight: bold;">Exhibit 23.1</div>
  </div>
  <div><br>
  </div>
  <div>
    <div style="font-weight: bold;">CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>
    <div>&#65279;</div>
    <div>We consent to the incorporation by reference in this Registration Statement on Form S-8 of our reports dated March&#160;19, 2025, relating to the financial statements of Best
      Buy Co., Inc. and subsidiaries, and the effectiveness of Best Buy Co., Inc. and subsidiaries&#8217; internal control over financial reporting, appearing in the Annual Report on Form 10-K of Best Buy Co., Inc. for the year ended February 1, 2025.</div>
    <div>&#65279;</div>
    <div>/s/ Deloitte &amp; Touche LLP</div>
    <div>&#65279;</div>
    <div>Minneapolis, Minnesota</div>
    <div>September 17, 2025</div>
  </div>
  <div><br>
  </div>
  <div><br>
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<DOCUMENT>
<TYPE>EX-FILING FEES
<SEQUENCE>4
<FILENAME>ef20055577_ex107.htm
<TEXT>
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  </div><div>
    <div style="text-align: right; font-weight: bold;"> EXHIBIT 107</div>
    <div style="text-align: center;"> <br/>
    </div>
    <div style="text-align: center; font-weight: bold;">Calculation of Filing Fee Tables</div>
    <div style="text-align: center;"> <br/>
    </div>
    <div style="text-align: center; font-weight: bold;">FORM <ix:nonNumeric contextRef="c0" name="ffd:SubmissnTp" id="ixv-269"><ix:nonNumeric contextRef="c0" name="ffd:FormTp" id="ixv-270">S-8</ix:nonNumeric></ix:nonNumeric></div>
    <div style="text-align: center;">(Form Type)</div>
    <div style="text-align: center;"> <br/>
    </div>
    <div style="text-align: center; font-weight: bold;"><ix:nonNumeric contextRef="c0" name="dei:EntityRegistrantName" id="ixv-271">BEST BUY CO., INC.</ix:nonNumeric></div>
    <div style="text-align: center;">(Exact Name of Registrant as Specified in its Charter)</div>
    <div style="text-align: center;"> <br/>
    </div>
    <div style="text-align: center; font-weight: bold;">Table 1: Newly Registered and Carry Forward Securities</div>
    <div style="text-align: justify;"> &#160;</div></div><div>&#160;</div><div>
<div style="text-align: justify;">
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    </div>
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<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Submission<br></strong></div></th>
<th class="th"><div>Sep. 17, 2025</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissionLineItems', window );"><strong>Submission [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityCentralIndexKey', window );">Central Index Key</a></td>
<td class="text">0000764478<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_dei_EntityRegistrantName', window );">Registrant Name</a></td>
<td class="text">BEST BUY CO., INC.<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FormTp', window );">Form Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_SubmissnTp', window );">Submission Type</a></td>
<td class="text">S-8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeExhibitTp', window );">Fee Exhibit Type</a></td>
<td class="text">EX-FILING FEES<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OffsetTableNa', window );">Offset Table N/A</a></td>
<td class="text">N/A<span></span>
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</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCentralIndexKey">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityCentralIndexKey</td>
</tr>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>dei:centralIndexKeyItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityRegistrantName">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Exchange Act<br> -Number 240<br> -Section 12<br> -Subsection b-2<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">dei_EntityRegistrantName</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>xbrli:normalizedStringItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
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</div></td></tr>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeeExhibitTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeExhibitTp</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:feeExhibitTypeItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FormTp</td>
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<td>ffd:submissionTypeItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OffsetTableNa</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
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<td>ffd:naItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_SubmissionLineItems">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissionLineItems</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td>xbrli:stringItemType</td>
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<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td>duration</td>
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<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>No definition available.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_SubmissnTp</td>
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<td>ffd:submissionTypeItemType</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
</div></td></tr>
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<DOCUMENT>
<TYPE>XML
<SEQUENCE>8
<FILENAME>R2.htm
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<html>
<head>
<title></title>
<link rel="stylesheet" type="text/css" href="include/report.css">
<script type="text/javascript" src="Show.js">/* Do Not Remove This Comment */</script><script type="text/javascript">
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<span style="display: none;">v3.25.2</span><table class="report" border="0" cellspacing="2" id="id2">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Offerings<br></strong></div></th>
<th class="th">
<div>Sep. 17, 2025 </div>
<div>USD ($) </div>
<div>shares </div>
<div>$ / shares</div>
</th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingAxis=1', window );">Offering: 1</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Equity<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Common Stock, par value $0.10 per share<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">15,730,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit | $ / shares</a></td>
<td class="nump">77.8<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 1,223,794,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01531%<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 187,363<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text"><table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;"> <tr> <td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);">(1)</td> <td style="width: auto; vertical-align: top;"> <div><span style="color: #000000;">This registration statement covers the issuance of 12,030,000 shares of common stock, par value $0.10 per share (the &#8220;</span><span style="font-weight: bold; font-style: italic; color: #000000;">Common Stock</span><span style="color: #000000;">&#8221;) of Best Buy Co., Inc. (the &#8220;</span><span style="font-weight: bold; font-style: italic; color: #000000;">Company&#8221;</span><span style="color: #000000;">)</span><span style="font-style: italic; color: #000000;">,</span><span style="color: #000000;"> issuable pursuant to </span>the Best Buy Co., Inc. 2020 Omnibus Incentive Plan, as amended (the &#8220;<span style="font-weight: bold; font-style: italic;">2020 Plan</span>&#8221;).&#160; Also includes 3,700,000 shares of Common Stock subject to outstanding awards that have been forfeited or cancelled from the Best Buy Co., Inc. 2014 Omnibus Incentive Plan, as amended. These shares are available for reissuance under the 2020 Plan.&#160; <span style="color: rgb(0, 0, 0);">Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#8220;</span><span style="font-weight: bold; font-style: italic; color: rgb(0, 0, 0);">Securities Act</span><span style="color: rgb(0, 0, 0);">&#8221;), this registration statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Company&#8217;s receipt of consideration which would increase the number of outstanding shares of Common Stock.</span></div> </td> </tr> </table><table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;">

        <tr>
          <td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);">(2)</td>
          <td style="width: auto; vertical-align: top;">
            <div style="color: rgb(0, 0, 0);">Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate
              offering price for shares reserved for future issuance pursuant to the 2020 Omnibus Incentive Plan, as amended, are based on $77.80 per share, the average of the high and the low price of the Common Stock as reported on the Nasdaq Global
              Market on September 11, 2025.</div>
          </td>
        </tr>

    </table><span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingAxis=2', window );">Offering: 2</a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingTable', window );"><strong>Offering:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeesOthrRuleFlg', window );">Other Rule</a></td>
<td class="text">true<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTp', window );">Security Type</a></td>
<td class="text">Other<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingSctyTitl', window );">Security Class Title</a></td>
<td class="text">Deferred Compensation Obligations<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_AmtSctiesRegd', window );">Amount Registered | shares</a></td>
<td class="nump">50,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxOfferingPricPerScty', window );">Proposed Maximum Offering Price per Unit | $ / shares</a></td>
<td class="nump">1<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_MaxAggtOfferingPric', window );">Maximum Aggregate Offering Price</a></td>
<td class="nump">$ 50,000,000<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeRate', window );">Fee Rate</a></td>
<td class="nump">0.01531%<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_FeeAmt', window );">Amount of Registration Fee</a></td>
<td class="nump">$ 7,655<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_ffd_OfferingNote', window );">Offering Note</a></td>
<td class="text"><table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;"> <tr> <td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);">(3)</td> <td style="width: auto; vertical-align: top;"> <div style="color: rgb(0, 0, 0);">This registration statement also covers the issuance of $50,000,000 of deferred compensation obligations issuable pursuant to the Best Buy Co., Inc. Sixth Amended and Restated Deferred Compensation Plan.&#160; The Obligations are unsecured obligations of the Company to pay deferred compensation in the future in accordance with the terms of the Sixth Amended and Restated Deferred Compensation Plan.</div> </td> </tr> </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_AmtSctiesRegd">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The amount of securities being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_AmtSctiesRegd</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:nonNegativeDecimal2ItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<td><strong> Period Type:</strong></td>
<td>duration</td>
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</table></div>
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<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Total amount of registration fee (amount due after offsets).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeAmt</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<td><strong> Data Type:</strong></td>
<td>ffd:nonNegative1TMonetary2ItemType</td>
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<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
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<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeeRate">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The rate per dollar of fees that public companies and other issuers pay to register their securities with the Commission.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeeRate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_FeesOthrRuleFlg">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Checkbox indicating whether filer is using a rule other than 457(a), 457(o), or 457(f) to calculate the registration fee due.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_FeesOthrRuleFlg</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:booleanItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_MaxAggtOfferingPric">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum aggregate offering price for the offering that is being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxAggtOfferingPric</td>
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<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
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<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:nonNegative100TMonetary2ItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_MaxOfferingPricPerScty">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The maximum offering price per share/unit being registered.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_MaxOfferingPricPerScty</td>
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<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:nonNegativeDecimal4lItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingNote">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingNote</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingSctyTitl">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>The title of the class of securities being registered (for each class being registered).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ Details</a><div style="display: none;"><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">ffd_OfferingSctyTitl</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>ffd_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>ffd:securityTitleItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
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<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_ffd_OfferingSctyTp">
<tr><td class="hide"><a style="color: white;" href="javascript:void(0);" onclick="Show.hideAR();">X</a></td></tr>
<tr><td><div class="body" style="padding: 2px;">
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- Definition</a><div><p>Type of securities: "Asset-backed Securities", "ADRs/ADSs", "Debt", "Debt Convertible into Equity", "Equity", "Face Amount Certificates", "Limited Partnership Interests", "Mortgage Backed Securities", "Non-Convertible Debt", "Unallocated (Universal) Shelf", "Exchange Traded Vehicle Securities", "Other"</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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<div>Sep. 17, 2025 </div>
<div>USD ($)</div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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<a href="javascript:void(0);" onclick="Show.toggleNext( this );">- References</a><div><p>Reference 1: http://www.xbrl.org/2003/role/presentationRef<br> -Publisher SEC<br> -Name Securities Act<br> -Number 230<br></p></div>
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    <ffd:OfferingNote contextRef="c1" id="ixv-221">&lt;table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;"&gt; &lt;tr&gt; &lt;td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);"&gt;(1)&lt;/td&gt; &lt;td style="width: auto; vertical-align: top;"&gt; &lt;div&gt;&lt;span style="color: #000000;"&gt;This registration statement covers the issuance of 12,030,000 shares of common stock, par value $0.10 per share (the &#x201c;&lt;/span&gt;&lt;span style="font-weight: bold; font-style: italic; color: #000000;"&gt;Common Stock&lt;/span&gt;&lt;span style="color: #000000;"&gt;&#x201d;) of Best Buy Co., Inc. (the &#x201c;&lt;/span&gt;&lt;span style="font-weight: bold; font-style: italic; color: #000000;"&gt;Company&#x201d;&lt;/span&gt;&lt;span style="color: #000000;"&gt;)&lt;/span&gt;&lt;span style="font-style: italic; color: #000000;"&gt;,&lt;/span&gt;&lt;span style="color: #000000;"&gt; issuable pursuant to &lt;/span&gt;the Best Buy Co., Inc. 2020 Omnibus Incentive Plan, as amended (the &#x201c;&lt;span style="font-weight: bold; font-style: italic;"&gt;2020 Plan&lt;/span&gt;&#x201d;).&#160; Also includes 3,700,000 shares of Common Stock subject to outstanding awards that have been forfeited or cancelled from the Best Buy Co., Inc. 2014 Omnibus Incentive Plan, as amended. These shares are available for reissuance under the 2020 Plan.&#160; &lt;span style="color: rgb(0, 0, 0);"&gt;Pursuant to Rule 416(a) under the Securities Act of 1933, as amended (the &#x201c;&lt;/span&gt;&lt;span style="font-weight: bold; font-style: italic; color: rgb(0, 0, 0);"&gt;Securities Act&lt;/span&gt;&lt;span style="color: rgb(0, 0, 0);"&gt;&#x201d;), this registration statement shall also cover any additional shares of Common Stock that become issuable by reason of any stock dividend, stock split, recapitalization or similar transaction effected without the Company&#x2019;s receipt of consideration which would increase the number of outstanding shares of Common Stock.&lt;/span&gt;&lt;/div&gt; &lt;/td&gt; &lt;/tr&gt; &lt;/table&gt;&lt;table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;"&gt;

        &lt;tr&gt;
          &lt;td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);"&gt;(2)&lt;/td&gt;
          &lt;td style="width: auto; vertical-align: top;"&gt;
            &lt;div style="color: rgb(0, 0, 0);"&gt;Estimated solely for the purpose of calculating the amount of the registration fee pursuant to Rule 457(c) and Rule 457(h) promulgated under the Securities Act. The offering price per share and the aggregate
              offering price for shares reserved for future issuance pursuant to the 2020 Omnibus Incentive Plan, as amended, are based on $77.80 per share, the average of the high and the low price of the Common Stock as reported on the Nasdaq Global
              Market on September 11, 2025.&lt;/div&gt;
          &lt;/td&gt;
        &lt;/tr&gt;

    &lt;/table&gt;</ffd:OfferingNote>
    <ffd:OfferingNote contextRef="c2" id="ixv-248">&lt;table cellpadding="0" class="DSPFListTable" style="font-family: 'Times New Roman'; font-size: 10pt; width: 100%; text-align: left; color: #000000; border-spacing: 0px;"&gt; &lt;tr&gt; &lt;td style="width: 27pt; vertical-align: top; color: rgb(0, 0, 0);"&gt;(3)&lt;/td&gt; &lt;td style="width: auto; vertical-align: top;"&gt; &lt;div style="color: rgb(0, 0, 0);"&gt;This registration statement also covers the issuance of $50,000,000 of deferred compensation obligations issuable pursuant to the Best Buy Co., Inc. Sixth Amended and Restated Deferred Compensation Plan.&#160; The Obligations are unsecured obligations of the Company to pay deferred compensation in the future in accordance with the terms of the Sixth Amended and Restated Deferred Compensation Plan.&lt;/div&gt; &lt;/td&gt; &lt;/tr&gt; &lt;/table&gt;</ffd:OfferingNote>
    <ffd:FeeRate
      contextRef="c1"
      decimals="8"
      id="hidden-fact-0"
      unitRef="pure">0.00015310</ffd:FeeRate>
    <ffd:FeeRate
      contextRef="c2"
      decimals="8"
      id="hidden-fact-1"
      unitRef="pure">0.00015310</ffd:FeeRate>
    <dei:EntityCentralIndexKey contextRef="c0" id="ixv-294">0000764478</dei:EntityCentralIndexKey>
    <ffd:FeeExhibitTp contextRef="c0" id="ixv-295">EX-FILING FEES</ffd:FeeExhibitTp>
    <ffd:OffsetTableNa contextRef="c0" id="ixv-296">N/A</ffd:OffsetTableNa>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
