EXHIBIT 16
May 10, 2005
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4.01 of Form 8-K/A dated May 10, 2005, of Best Buy Co., Inc. and are in agreement with all 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.
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| /s/ Ernst & Young LLP |