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Proc-Type: 2001,MIC-CLEAR
Originator-Name: webmaster@www.sec.gov
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MIC-Info: RSA-MD5,RSA,
 WjwvAtTpA5HoMVCopKPuiEIzEP1VpLqz+ilcWuuoO93IjIMbQCzgFC3Rl3Zf/faG
 0jHkUahlIBh3akTr/LIMRw==

<SEC-DOCUMENT>0000940510-04-000001.txt : 20040120
<SEC-HEADER>0000940510-04-000001.hdr.sgml : 20040119
<ACCEPTANCE-DATETIME>20040120133712
ACCESSION NUMBER:		0000940510-04-000001
CONFORMED SUBMISSION TYPE:	4
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20040120
FILED AS OF DATE:		20040120

ISSUER:		

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BORDERS GROUP INC
		CENTRAL INDEX KEY:			0000940510
		STANDARD INDUSTRIAL CLASSIFICATION:	RETAIL-MISCELLANEOUS SHOPPING GOODS STORES [5940]
		IRS NUMBER:				383294588
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			0126

	BUSINESS ADDRESS:	
		STREET 1:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
		BUSINESS PHONE:		(734) 477-1100

	MAIL ADDRESS:	
		STREET 1:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108

REPORTING-OWNER:	

	OWNER DATA:	
		COMPANY CONFORMED NAME:			HEIM TAMARA L
		CENTRAL INDEX KEY:			0001223946

	FILING VALUES:
		FORM TYPE:		4
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-13740
		FILM NUMBER:		04531971

	BUSINESS ADDRESS:	
		STREET 1:		BORDERS GROUP INC
		STREET 2:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
		BUSINESS PHONE:		7374771100

	MAIL ADDRESS:	
		STREET 1:		BORDERS GROUP INC
		STREET 2:		100 PHOENIX DRIVE
		CITY:			ANN ARBOR
		STATE:			MI
		ZIP:			48108
</SEC-HEADER>
<DOCUMENT>
<TYPE>4
<SEQUENCE>1
<FILENAME>hei35.xml
<TEXT>
<XML>
<?xml version="1.0"?>
<ownershipDocument>
    <schemaVersion>X0201</schemaVersion>

    <documentType>4</documentType>
	<periodOfReport>2004-01-20</periodOfReport>
	<notSubjectToSection16>0</notSubjectToSection16>
    <issuer>
        <issuerCik>0000940510</issuerCik>
        <issuerName>BORDERS GROUP INC</issuerName>
        <issuerTradingSymbol>BGP</issuerTradingSymbol>
	</issuer>
	<reportingOwner>
        <reportingOwnerId>
            <rptOwnerCik>0001223946</rptOwnerCik>
            <rptOwnerName>HEIM TAMARA L</rptOwnerName>
        </reportingOwnerId>
        <reportingOwnerAddress>
            <rptOwnerStreet1>100 PHOENIX DRIVE</rptOwnerStreet1>
            <rptOwnerStreet2></rptOwnerStreet2>
            <rptOwnerCity>ANN ARBOR</rptOwnerCity>
            <rptOwnerState>MI</rptOwnerState>
            <rptOwnerZipCode>48108</rptOwnerZipCode>
            <rptOwnerStateDescription></rptOwnerStateDescription>
        </reportingOwnerAddress>
            <reportingOwnerRelationship>
			<isDirector>0</isDirector>
			<isOfficer>1</isOfficer>
			<isTenPercentOwner>0</isTenPercentOwner>
			<isOther>0</isOther>
			<officerTitle>President, Borders</officerTitle>
		</reportingOwnerRelationship>
	</reportingOwner>
	<nonDerivativeTable>
		<nonDerivativeTransaction>
			<securityTitle>
				<value>Common Stock</value>
			</securityTitle>
			<transactionDate>
				<value>2004-01-20</value>
			</transactionDate>
			<deemedExecutionDate>
			</deemedExecutionDate>
			<transactionCoding>
				<transactionFormType>4</transactionFormType>
				<transactionCode>S</transactionCode>
				<equitySwapInvolved>0</equitySwapInvolved>
			</transactionCoding>
			<transactionAmounts>
				<transactionShares>
					<value>235</value>
					<footnoteId id="F1"/>
				</transactionShares>
				<transactionPricePerShare>
					<value>21.99</value>
				</transactionPricePerShare>
				<transactionAcquiredDisposedCode>
					<value>D</value>
				</transactionAcquiredDisposedCode>
			</transactionAmounts>
			<postTransactionAmounts>
				<sharesOwnedFollowingTransaction>
					<value>13506.00</value>
				</sharesOwnedFollowingTransaction>
			</postTransactionAmounts>
			<ownershipNature>
				<directOrIndirectOwnership>
					<value>D</value>
				</directOrIndirectOwnership>
				<natureOfOwnership>
					<value/>
				</natureOfOwnership>
			</ownershipNature>
		</nonDerivativeTransaction>
	</nonDerivativeTable>
	<footnotes>
		<footnote id="F1">These shares are acquired pursuant to the Borders Group, Inc. Management Stock Purchase Plan and are subject to the restrictions described therein.</footnote>
	</footnotes>
	<remarks>
	</remarks>
	<ownerSignature>
		<signatureName>By: By Kelly S. Burnett, Authorized Representative</signatureName>
		<signatureDate>2004-01-20</signatureDate>
	</ownerSignature>
</ownershipDocument>

</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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