Exhibit 16
Ernst & Young LLP
220 South Sixth Street, Suite 1400
Minneapolis, MN 55402
Phone: (612) 343-1000
www.ey.com
December 29, 2004
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K having a Date of Report of December 29, 2004, of Best Buy Co., Inc. and are in agreement with all of the statements contained in Item 4.01 except for the last sentence of the first paragraph. We have no basis to agree or disagree with the statements made by the registrant in the last sentence of the first paragraph in Item 4.01.
/s/ Ernst & Young LLP