Exhibit No. 21.1
BEST BUY CO., INC.
SUBSIDIARIES OF THE REGISTRANT AS OF 02/25/2006*
|
| State or Province of Formation |
BBC Insurance Agency, Inc. |
| Minnesota |
BBC Investment Co. |
| Nevada |
BBY Networks, Inc. |
| Minnesota |
Best Buy Stores, L.P. |
| Virginia |
Nichols Distribution, LLC |
| Minnesota |
BestBuy.com, LLC |
| Delaware |
Best Buy Gov, LLC |
| Delaware |
Best Buy Direct, LLC |
| Delaware |
eq-Life Stores, LLC |
| Delaware |
CultureRx, LLC |
| Minnesota |
BBC Property Co. |
| Minnesota |
Best Buy Stores, L.P. |
| Virginia |
Nichols Distribution, LLC |
| Minnesota |
BestBuy.com, LLC |
| Delaware |
Best Buy Gov, LLC |
| Delaware |
Best Buy Direct, LLC |
| Delaware |
eq-Life Stores, LLC |
| Delaware |
CultureRx, LLC |
| Minnesota |
Best Buy Enterprise Services, Inc. |
| Minnesota |
BBCAN Finance Company One, ULC |
| Canada Federal Corporation |
BBCAN Financial Services, L.P. |
| Alberta |
Best Buy Canada Ltd. |
| Canada Federal Corporation |
656956 British Columbia Ltd. |
| British Columbia |
661899 British Columbia Ltd. |
| British Columbia |
Siberra Corp. |
| Canada Federal Corporation |
FutureGard Reinsurance Ltd. |
| Turks & Caicos Islands |
Best Buy Holdings B.V. |
| Netherlands |
Best Buy China Ltd. |
| Bermuda |
Best Buy China |
| China |
BBY (Mauritius III) Ltd. |
| Republic of Mauritius |
Best Buy (AsiaPacific) Ltd. |
| China |
Best Buy Purchasing, LLC |
| Minnesota |
BBY Business to Business, ULC |
| Nova Scotia |
Magnolia Hi-Fi, Inc. |
| Washington |
Redline Entertainment, Inc. |
| Minnesota |
vpr Matrix, Inc. |
| Minnesota |
vpr Matrix (Bermuda) Limited |
| Bermuda |
vpr Matrix (Hong Kong) Limited |
| Hong Kong |
vpr Matrix (Canada) Company |
| Nova Scotia |
vpr Matrix B.V. |
| Netherlands |
BBY Holdings International, Inc. |
| Minnesota |
vpr Matrix (Hong Kong) Limited |
| Hong Kong |
vpr Matrix (Canada) Company |
| Nova Scotia |
vpr Matrix B.V. |
| Netherlands |
CP Gal Ritchfield, LLC |
| Delaware |
Best Buy Finance, Inc. |
| Minnesota |
BBY (Mauritius I) Ltd. |
| Republic of Mauritius |
BBY (Mauritius II) Ltd. |
| Republic of Mauritius |
Best Buy Jiangsu Ltd. |
| Republic of Mauritius |
CCL Insurance Company |
| Vermont |
PS Acquisition, Inc. |
| California |
* Indirect subsidiaries are indicated by indentation.