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>0001006394</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>SCHULZE RICHARD M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
        <relationshipsToIssuer>
          <relationshipToIssuer>10% Stockholder</relationshipToIssuer>
        </relationshipsToIssuer>
      </issuerInfo>
      <securitiesInformation>
        <securitiesClassTitle>COMMON STOCK</securitiesClassTitle>
        <brokerOrMarketmakerDetails>
          <name>Piper Sandler &amp; Co.</name>
          <address>
            <com:street1>800 Nicollet Mall</com:street1>
            <com:city>Minneapolis</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55402</com:zipCode>
          </address>
        </brokerOrMarketmakerDetails>
        <noOfUnitsSold>1000000</noOfUnitsSold>
        <aggregateMarketValue>81550000.00</aggregateMarketValue>
        <noOfUnitsOutstanding>216350000</noOfUnitsOutstanding>
        <approxSaleDate>05/31/2024</approxSaleDate>
        <securitiesExchangeName>NYSE</securitiesExchangeName>
      </securitiesInformation>
      <securitiesToBeSold>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <acquiredDate>04/18/1985</acquiredDate>
        <natureOfAcquisitionTransaction>Founder Shares</natureOfAcquisitionTransaction>
        <nameOfPersonfromWhomAcquired>Company</nameOfPersonfromWhomAcquired>
        <isGiftTransaction>N</isGiftTransaction>
        <amountOfSecuritiesAcquired>1000000</amountOfSecuritiesAcquired>
        <paymentDate>04/18/1985</paymentDate>
        <natureOfPayment>NA</natureOfPayment>
      </securitiesToBeSold>
      <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Richard M Schulze Rev Trust</name>
          <address>
            <com:street1>7601 Penn Ave S</com:street1>
            <com:city>Richfield</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55423</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <saleDate>03/01/2024</saleDate>
        <amountOfSecuritiesSold>8880</amountOfSecuritiesSold>
        <grossProceeds>718288.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Richard M Schulze Rev Trust</name>
          <address>
            <com:street1>7601 Penn Ave S</com:street1>
            <com:city>Richfield</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55423</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <saleDate>03/08/2024</saleDate>
        <amountOfSecuritiesSold>138319</amountOfSecuritiesSold>
        <grossProceeds>11075271.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <securitiesSoldInPast3Months>
        <sellerDetails>
          <name>Richard M Schulze Rev Trust</name>
          <address>
            <com:street1>7601 Penn Ave S</com:street1>
            <com:city>Richfield</com:city>
            <com:stateOrCountry>MN</com:stateOrCountry>
            <com:zipCode>55423</com:zipCode>
          </address>
        </sellerDetails>
        <securitiesClassTitle>Common Stock</securitiesClassTitle>
        <saleDate>05/30/2024</saleDate>
        <amountOfSecuritiesSold>725552</amountOfSecuritiesSold>
        <grossProceeds>58200081.00</grossProceeds>
      </securitiesSoldInPast3Months>
      <remarks>This Form 144 Filing is being made on behalf of the Richard M. Schulze Revocable Trust</remarks>
      <noticeSignature>
        <noticeDate>05/31/2024</noticeDate>
        <signature>Alex Johnson, a duly authorized representative of Piper Sandler &amp; Co Corporate &amp; Venture Services FA, as attorney-in-fact for Richard M Schulze</signature>
      </noticeSignature>
    </formData>
  </edgarSubmission>
metadata_documents: [{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 4771}]
text: 144
  0001006394
  XXXXXXXX
  LIVE
  0000764478
  BEST BUY CO INC
  001-09595
  7601 PENN AVE SOUTH
  RICHFIELD
  MN
  55423
  6122911000
  SCHULZE RICHARD M
  10% Stockholder
  COMMON STOCK
  Piper Sandler & Co.
  800 Nicollet Mall
  Minneapolis
  MN
  55402
  1000000
  81550000.00
  216350000
  05/31/2024
  NYSE
  Common Stock
  04/18/1985
  Founder Shares
  Company
  N
  1000000
  04/18/1985
  NA
  N
  Richard M Schulze Rev Trust
  7601 Penn Ave S
  Richfield
  MN
  55423
  Common Stock
  03/01/2024
  8880
  718288.00
  Richard M Schulze Rev Trust
  7601 Penn Ave S
  Richfield
  MN
  55423
  Common Stock
  03/08/2024
  138319
  11075271.00
  Richard M Schulze Rev Trust
  7601 Penn Ave S
  Richfield
  MN
  55423
  Common Stock
  05/30/2024
  725552
  58200081.00
  This Form 144 Filing is being made on behalf of the Richard M. Schulze Revocable Trust
  05/31/2024
  Alex Johnson, a duly authorized representative of Piper Sandler & Co Corporate & Venture Services FA, as attorney-in-fact for Richard M Schulze