<?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 Inc</name>
        <address>
          <com:street1>350 N 5th St Ste 1000</com:street1>
          <com:city>Minneapolis</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55401</com:zipCode>
        </address>
      </brokerOrMarketmakerDetails>
      <noOfUnitsSold>92293</noOfUnitsSold>
      <aggregateMarketValue>7649243.84</aggregateMarketValue>
      <noOfUnitsOutstanding>210101265</noOfUnitsOutstanding>
      <approxSaleDate>10/28/2025</approxSaleDate>
      <securitiesExchangeName>NYSE</securitiesExchangeName>
    </securitiesInformation>
    <securitiesToBeSold>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <acquiredDate>04/18/1985</acquiredDate>
      <natureOfAcquisitionTransaction>Founders Shares</natureOfAcquisitionTransaction>
      <nameOfPersonfromWhomAcquired>Issuer</nameOfPersonfromWhomAcquired>
      <isGiftTransaction>N</isGiftTransaction>
      <amountOfSecuritiesAcquired>92293</amountOfSecuritiesAcquired>
      <paymentDate>04/18/1985</paymentDate>
      <natureOfPayment>NA</natureOfPayment>
    </securitiesToBeSold>
    <nothingToReportFlagOnSecuritiesSoldInPast3Months>N</nothingToReportFlagOnSecuritiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard M Schulze Revocable Trust C/O Best Buy Inc</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>10/20/2025</saleDate>
      <amountOfSecuritiesSold>500000</amountOfSecuritiesSold>
      <grossProceeds>40416500.00</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard M Schulze Revocable Trust C/O Best Buy Inc</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>10/21/2025</saleDate>
      <amountOfSecuritiesSold>325836</amountOfSecuritiesSold>
      <grossProceeds>26832692.35</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard M Schulze Revocable Trust C/O Best Buy Inc</name>
        <address>
          <com:street1>7601 Penn Ave s</com:street1>
          <com:city>Richfield</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55401</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <saleDate>10/27/2025</saleDate>
      <amountOfSecuritiesSold>374164</amountOfSecuritiesSold>
      <grossProceeds>31143615.37</grossProceeds>
    </securitiesSoldInPast3Months>
    <securitiesSoldInPast3Months>
      <sellerDetails>
        <name>Richard M Schulze Revocable Trust C/O Best Buy Inc</name>
        <address>
          <com:street1>7601 Penn Ave S</com:street1>
          <com:city>Richfield</com:city>
          <com:stateOrCountry>MN</com:stateOrCountry>
          <com:zipCode>55401</com:zipCode>
        </address>
      </sellerDetails>
      <securitiesClassTitle>Common Stock</securitiesClassTitle>
      <saleDate>10/27/2025</saleDate>
      <amountOfSecuritiesSold>104313</amountOfSecuritiesSold>
      <grossProceeds>8814990.93</grossProceeds>
    </securitiesSoldInPast3Months>
    <remarks>This Form 144 Filing is being made on behalf of the Richard M. Schulze Revocable Trust</remarks>
    <noticeSignature>
      <noticeDate>10/28/2025</noticeDate>
      <planAdoptionDates>
        <planAdoptionDate>04/07/2025</planAdoptionDate>
      </planAdoptionDates>
      <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>
