<?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>OH</com:stateOrCountry>
        <com:zipCode>55423</com:zipCode>
      </issuerAddress>
      <issuerContactPhone>6122911000</issuerContactPhone>
      <nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>SCHULZE RICHARD M</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Shareholder</relationshipToIssuer>
      </relationshipsToIssuer>
    </issuerInfo>
    <securitiesInformation>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <brokerOrMarketmakerDetails>
        <name>Credit Suisse Securities (USA) LLC</name>
        <address>
          <com:street1>Eleven Madison Avenue</com:street1>
          <com:city>New York</com:city>
          <com:stateOrCountry>NY</com:stateOrCountry>
          <com:zipCode>10010</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>260000</noOfUnitsSold>
      <aggregateMarketValue>23100000.00</aggregateMarketValue>
      <noOfUnitsOutstanding>218200000</noOfUnitsOutstanding>
      <approxSaleDate>07/12/2023</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>04/18/1985</acquiredDate>
      <natureOfAcquisitionTransaction>Founder Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Olympus Investments Limited Partnership B</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>260000</amountOfSecuritiesAcquired>
      <paymentDate>04/18/1985</paymentDate>
      <natureOfPayment>Founder Shares</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard Schulze / Richard M. Schulze Revocable Trust / Richard M. Schulze Family Foundation</name>
        <address>
          <com:street1>6600 France Avenue South</com:street1>
          <com:street2>Suite 550</com:street2>
          <com:city>Minneapolis,</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55435</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <saleDate>06/27/2023</saleDate>
      <amountOfSecuritiesSold>250000</amountOfSecuritiesSold>
      <grossProceeds>20750000.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>This Form 144 filing is being made on behalf of Olympus Investments Limited Partnership B (Richard M. Schulze)</remarks>
    <noticeSignature>
      <noticeDate>07/12/2023</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>04/14/2023</planAdoptionDate>
      </planAdoptionDates>
      <signature>Richard M. Schulze</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
[{"type": "144", "sequence": "1", "filename": "primary_doc.xml", "secsgml_size_bytes": 3724}]
144
0001006394
XXXXXXXX
LIVE
0000764478
BEST BUY CO INC
001-09595
7601 PENN AVE SOUTH
RICHFIELD
OH
55423
6122911000
SCHULZE RICHARD M
Shareholder
Common
Credit Suisse Securities (USA) LLC
Eleven Madison Avenue
New York
NY
10010
260000
23100000.00
218200000
07/12/2023
NYSE
Common
04/18/1985
Founder Shares
Olympus Investments Limited Partnership B
N
260000
04/18/1985
Founder Shares
N
Richard Schulze / Richard M. Schulze Revocable Trust / Richard M. Schulze Family Foundation
6600 France Avenue South
Suite 550
Minneapolis,
MN
55435
Common
06/27/2023
250000
20750000.00
This Form 144 filing is being made on behalf of Olympus Investments Limited Partnership B (Richard M. Schulze)
07/12/2023
04/14/2023
Richard M. Schulze