Mail Stop 0306


February 18, 2005


Via Facsimile and U.S. Mail

Mr. Wilbur G. Stover, Jr.
Chief Financial Officer
Micron Technology, Inc.
8000 S. Federal Way
Boise, Idaho 83716-9632

	Re: 	Micron Technology, Inc.
		Form 10-K for the fiscal year ended September 2, 2004
      SEC File No. 1-10658


Dear Mr. Stover:

      We have reviewed your response letter dated February 11,
2005
and have the following comment.  We have limited our review to
matters related to the issue raised in our comment.  Where
indicated,
we think you should revise your future filings in response to this
comment.  If you disagree, we will consider your explanation as to
why our comment is inapplicable or a revision is unnecessary.
Please
be as detailed as necessary in your explanation.  In some of our
comments, we may ask you to provide us with supplemental
information
so we may better understand your disclosure.  After reviewing this
information, we may or may not raise additional comments.

	Please understand that the purpose of our review process is
to
assist you in your compliance with the applicable disclosure
requirements and to enhance the overall disclosure in your filing.
We look forward to working with you in these respects.  We welcome
any questions you may have about our comments or on any other
aspect
of our review.  Feel free to call us at the telephone numbers
listed
at the end of this letter.







Form 10-K for the fiscal year ended September 2, 2004

Management`s Discussion and Analysis of Financial Condition and
Results of Operations

Inventory write-downs - Page 16
1. We have reviewed your response to comment 1.  Both of your
adjustments are considered recurring items and are not appropriate
reconciling items in accordance with Item 10(e) of Regulation S-K
unless you can meet the requirements of Question 8 of the
Frequently
Asked Questions Regarding the Use of Non-GAAP Financial Measures.
In
a supplemental response please provide us with your revised
disclosure for future filings as it relates to this non-GAAP
measure.
In addition, please provide a clear definition of both of the
adjustments.  What periods does each of the adjustments relate to
and
clearly discuss how they are calculated.



*    *    *    *


      As appropriate, please respond to this comment within 10
business days or tell us when you will provide us with a response.
Please furnish a cover letter that keys your response to our
comment
and provides any requested supplemental information.  Detailed
cover
letters greatly facilitate our review.  Please file your cover
letter
on EDGAR.  Please understand that we may have additional comments
after reviewing your response to our comment.

      You may contact Heather Tress, Staff Accountant, at (202)
824-
5263 or me at (202) 942-2813 if you have questions regarding
comments
on the financial statements and related matters.  In this regard,
do
not hesitate to contact Martin James, the Senior Assistant Chief
Accountant, at (202) 942-1984.


							Sincerely,



							Daniel Gordon
							Accounting Branch Chief

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Mr. Wilbur G. Stover, Jr.
Micron Technology, Inc.
February 18, 2005
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