content: <?xml version="1.0" encoding="UTF-8"?><edgarSubmission xmlns="http://www.sec.gov/edgar/ownership" xmlns:com="http://www.sec.gov/edgar/common">
    <headerData>
      <submissionType>144</submissionType>
      <filerInfo>
        <filer>
          <filerCredentials>
            <cik>0001784055</cik>
            <ccc>XXXXXXXX</ccc>
          </filerCredentials>
        </filer>
        <liveTestFlag>LIVE</liveTestFlag>
  
  
  
      </filerInfo>
    </headerData>
    <formData>
      <issuerInfo>
        <issuerCik>0000764478</issuerCik>
        <issuerName>BEST BUY CO INC</issuerName>
        <secFileNumber>001-09595</secFileNumber>
        <issuerAddress>
          <com:street1>7601 PENN AVE SOUTH</com:street1>
          <com:city>RICHFIELD</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55423</com:zipCode>
        </issuerAddress>
        <issuerContactPhone>6122911000</issuerContactPhone>
        <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>Bilunas Matthew M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>Officer</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Fidelity Brokerage Services LLC</name>
          <address>
            <com:street1>900 Salem Street</com:street1>
            <com:city>Smithfield</com:city>
            <com:stateOrCountry>RI</com:stateOrCountry>
            <com:zipCode>02917</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>51000</noOfUnitsSold>
        <aggregateMarketValue>3784200.00</aggregateMarketValue>
        <noOfUnitsOutstanding>211369657</noOfUnitsOutstanding>
        <approxSaleDate>03/24/2025</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/13/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3720</amountOfSecuritiesAcquired>
        <paymentDate>03/13/2019</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/14/2019</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1538</amountOfSecuritiesAcquired>
        <paymentDate>03/14/2019</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/12/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>865</amountOfSecuritiesAcquired>
        <paymentDate>03/12/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/13/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1197</amountOfSecuritiesAcquired>
        <paymentDate>03/13/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1245</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/09/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>10</amountOfSecuritiesAcquired>
        <paymentDate>04/09/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1628</amountOfSecuritiesAcquired>
        <paymentDate>05/20/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/20/2020</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>895</amountOfSecuritiesAcquired>
        <paymentDate>08/20/2020</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/12/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>876</amountOfSecuritiesAcquired>
        <paymentDate>03/12/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3228</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>04/08/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>19</amountOfSecuritiesAcquired>
        <paymentDate>04/08/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>06/02/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1877</amountOfSecuritiesAcquired>
        <paymentDate>06/02/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/20/2021</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>982</amountOfSecuritiesAcquired>
        <paymentDate>08/20/2021</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>6283</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/27/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>5771</amountOfSecuritiesAcquired>
        <paymentDate>05/27/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>08/20/2022</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>957</amountOfSecuritiesAcquired>
        <paymentDate>08/20/2022</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>7374</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>05/30/2023</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>3953</amountOfSecuritiesAcquired>
        <paymentDate>05/30/2023</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <securitiesToBeSold>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <acquiredDate>03/20/2024</acquiredDate>
        <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>8582</amountOfSecuritiesAcquired>
        <paymentDate>03/20/2024</paymentDate>
        <natureOfPayment>Compensation</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Matthew Bilunas</name>
          <address>
            <com:street1>7601 Penn Avenue South</com:street1>
            <com:city>Richfield</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55423</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common</securitiesClassTitle>
        <saleDate>03/21/2025</saleDate>
        <amountOfSecuritiesSold>9482</amountOfSecuritiesSold>
        <grossProceeds>688836.01</grossProceeds>
      </securitiesSoldInPast3Months>
      <noticeSignature>
        <noticeDate>03/24/2025</noticeDate>
        <planAdoptionDates>
          <planAdoptionDate>09/12/2024</planAdoptionDate>
        </planAdoptionDates>
        <signature>/s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Matthew Bilunas </signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 13200}]
text: 144
  0001784055
  XXXXXXXX
  LIVE
  0000764478
  BEST BUY CO INC
  001-09595
  7601 PENN AVE SOUTH
  RICHFIELD
  MN
  55423
  6122911000
  Bilunas Matthew M
  Officer
  Common
  Fidelity Brokerage Services LLC
  900 Salem Street
  Smithfield
  RI
  02917
  51000
  3784200.00
  211369657
  03/24/2025
  NYSE
  Common
  03/13/2019
  Restricted Stock Vesting
  Issuer
  N
  3720
  03/13/2019
  Compensation
  Common
  03/14/2019
  Restricted Stock Vesting
  Issuer
  N
  1538
  03/14/2019
  Compensation
  Common
  03/12/2020
  Restricted Stock Vesting
  Issuer
  N
  865
  03/12/2020
  Compensation
  Common
  03/13/2020
  Restricted Stock Vesting
  Issuer
  N
  1197
  03/13/2020
  Compensation
  Common
  03/20/2020
  Restricted Stock Vesting
  Issuer
  N
  1245
  03/20/2020
  Compensation
  Common
  04/09/2020
  Restricted Stock Vesting
  Issuer
  N
  10
  04/09/2020
  Compensation
  Common
  05/20/2020
  Restricted Stock Vesting
  Issuer
  N
  1628
  05/20/2020
  Compensation
  Common
  08/20/2020
  Restricted Stock Vesting
  Issuer
  N
  895
  08/20/2020
  Compensation
  Common
  03/12/2021
  Restricted Stock Vesting
  Issuer
  N
  876
  03/12/2021
  Compensation
  Common
  03/20/2021
  Restricted Stock Vesting
  Issuer
  N
  3228
  03/20/2021
  Compensation
  Common
  04/08/2021
  Restricted Stock Vesting
  Issuer
  N
  19
  04/08/2021
  Compensation
  Common
  06/02/2021
  Restricted Stock Vesting
  Issuer
  N
  1877
  06/02/2021
  Compensation
  Common
  08/20/2021
  Restricted Stock Vesting
  Issuer
  N
  982
  08/20/2021
  Compensation
  Common
  03/20/2022
  Restricted Stock Vesting
  Issuer
  N
  6283
  03/20/2022
  Compensation
  Common
  05/27/2022
  Restricted Stock Vesting
  Issuer
  N
  5771
  05/27/2022
  Compensation
  Common
  08/20/2022
  Restricted Stock Vesting
  Issuer
  N
  957
  08/20/2022
  Compensation
  Common
  03/20/2023
  Restricted Stock Vesting
  Issuer
  N
  7374
  03/20/2023
  Compensation
  Common
  05/30/2023
  Restricted Stock Vesting
  Issuer
  N
  3953
  05/30/2023
  Compensation
  Common
  03/20/2024
  Restricted Stock Vesting
  Issuer
  N
  8582
  03/20/2024
  Compensation
  N
  Matthew Bilunas
  7601 Penn Avenue South
  Richfield
  MN
  55423
  Common
  03/21/2025
  9482
  688836.01
  03/24/2025
  09/12/2024
  /s/Wade Moss, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Matthew Bilunas