Mail Stop 0308
							March 29, 2005



Bruce Besanko
Vice President - Finance
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 as amended
February
25, 2005
            File No. 1-9595


Dear Mr. Besanko:

	     We have reviewed the above referenced filings 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. Please revise to state the date you finally dismissed Ernst &
Young.  We believe this should be the date they last performed any
work or acted as your principal accountant.  Please revise to
disclose that there were still no disagreements through the last
day
Ernst & Young acted as your principal accountant.
2. Please revise to state the nature of any audit report issued by
Ernst & Young since the filing of the prior amendment.  Refer to
Item
304(a)(1)(ii) of regulation S-K.  If no audit report has been
issued
since the prior amendment, please revise to disclose this fact.
3. Please revise the second paragraph of the Form 8-K/A to clarify
that there were no consultations with Deloitte & Touche prior to
their engagement.
4. On January 10, 2005 you sent us a fax acknowledging receipt of
our
January 6, 2005 comment letter and containing certain
representations
we requested.  Please file that fax as an EDGAR correspondence
file.



Bruce Besanko
Best Buy Co., Inc.
March 29, 2005
Page 2


	The amendment requested above should be filed within five
business days from the date of this letter, or we should be
advised
by that date when it will be filed.  The amendment should include
an
updated letter from your former accountants indicating that they
have
read the Form 8-K/A.  Please file your response to these comments
as
an EDGAR correspondence file at the same time as you file the Form
8-
K/A.  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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