POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that I, Kathy J. Higgins Victor, hereby
constitute and appoint Joseph M. Joyce, Mark J. Geldernick, and Matthew J.
Norman and each of them, my true and lawful attorneys-in-fact and agents,
each acting alone, with full powers of substitution and resubstitution for
me and in my name, place and stead, to sign any reports on Form 3 (Initial
Statement of Beneficial Ownership of Securities), Form 4 (Statement of
Changes in Beneficial Ownership of Securities) and Form 5 (Annual Statement
of Changes in Beneficial Ownership) relating to transactions by me in
Common Stock or other securities of Best Buy Co., Inc., and all amendments
thereto, and to file the same, with the Securities and Exchange Commission
and the New York Stock Exchange, Inc., granting unto said attorneys-in-fact
and agents, and each of them, or their substitutes, full power and authority
to do and perform each and every act and thing requisite or necessary to be
done, as fully to all intents and purposes as I might or could do in person,
hereby ratifying and confirming all that said attorneys-in-fact and agents,
and each of them, or their substitutes, may lawfully do or cause to be done
by virtue hereof.  This Power of Attorney shall be effective until such time
as I deliver a written revocation thereof to my above-named attorneys-in-fact
and agents.



Dated:  May 27, 2005				/s/ Kathy J. Higgins Victor
                                                    Kathy J. Higgins Victor




	1