SecProbe.io

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Mail Stop 0308
							January 6, 2005

Darren R. Jackson
Chief Financial Officer
Best Buy Co., Inc.
7601 Penn Avenue South
Richfield, MN  55423

RE:	Best Buy Co., Inc.
	Item 4.01 Form 8-K filed December 30, 2004
            File No. 1-9595

Dear Mr. Jackson:

	     We have reviewed the above referenced filing and have
the
following comments.  We welcome any questions you may have about
our
comments.  Feel free to contact us at the telephone numbers listed
at
the end of this letter.

1. We note that Ernst & Young will be dismissed at a future date.
You will need to file an amendment to this Form 8-K disclosing the
date that Ernst & Young ceased to be your principal accountant.
We
would expect your amendment to be able to say that there were no
disagreements through December 29, 2004 and there are still no
disagreements through the last day of their engagement, if true.
Please revise when appropriate.

      We urge all persons who are responsible for the accuracy and
adequacy of the disclosure in the filing reviewed by the staff to
be
certain that they have provided all information investors require
for
an informed decision.  Since the company and its management are in
possession of all facts relating to a company`s disclosure, they
are
responsible for the accuracy and adequacy of the disclosures they
have made.

Darren R. Jackson
Best Buy Co., Inc.
January 6, 2005
Page 2

	In connection with responding to our comments, please
provide,
in writing, a statement from the company acknowledging that:

* the company is responsible for the adequacy and accuracy of the
disclosures in the filing;

* staff comments or changes to disclosure in response to staff
comments do not foreclose the Commission from taking any action
with
respect to the filing; and

?	the company may not assert this action as a defense in any
proceeding initiated by the Commission or any person under the
federal securities laws of the United States.

	In addition, please be advised that the Division of
Enforcement
has access to all information you provide to the staff of the
Division of Corporation Finance in connection with our review of
your
filing or in response to our comments on your filing.

	The amendment should include an updated letter from the
former
accountants confirming that they agree with the revised
disclosure,
if true.  Any questions regarding the above should be directed to
me
at (202) 942-1809, or in my absence, to Robert Benton at (202)
942-
1811.

							Sincerely,

							Robert Burnett
						            Staff Accountant

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