<?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>0001676999</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>Barry Corie S</nameOfPersonForWhoseAccountTheSecuritiesAreToBeSold>
      <relationshipsToIssuer>
        <relationshipToIssuer>Officer</relationshipToIssuer>
        <relationshipToIssuer>Director</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>42869</noOfUnitsSold>
      <aggregateMarketValue>2744443.37</aggregateMarketValue>
      <noOfUnitsOutstanding>209112577</noOfUnitsOutstanding>
      <approxSaleDate>03/23/2026</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common</securitiesClassTitle>
      <acquiredDate>03/20/2026</acquiredDate>
      <natureOfAcquisitionTransaction>Restricted Stock Vesting</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>42869</amountOfSecuritiesAcquired>
      <paymentDate>03/20/2026</paymentDate>
      <natureOfPayment>Compensation</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>Y</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <remarks>Sale includes an amount necessary to cover a tax obligation resulting from the settlement of a vested equity award distribution.</remarks>
    <noticeSignature>
      <noticeDate>03/23/2026</noticeDate>
      <signature>/s/ Daniel Tucci, as a duly authorized representative of Fidelity Brokerage Services LLC, as attorney-in-fact for Corie Barry</signature>
    </noticeSignature>
  </formData>
</edgarSubmission>
