POWER OF ATTORNEY
KNOW ALL PERSONS BY THESE PRESENTS, that I, Brian J. Dunn, hereby
constitute and appoint Joseph M. Joyce, Todd G. Hartman, Mark J. Geldernick
and Lisa Beth Lentini, 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:  December 12, 2006			/s/ Brian J. Dunn
                                                    Brian J. Dunn




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