Mail Stop 3561

      July 14, 2005


Randall K. Zanatta
President, Chief Executive Officer and Chairman
Golf Galaxy, Inc.
7275 Flying Cloud Drive
Eden Prairie, MN 55344

      Re:	Golf Galaxy, Inc.
		Amendment No. 1 to Registration Statement on Form S-1
      Filed June 29, 2005
		File No. 333-125007

Dear Mr. Zanatta:

      We have reviewed your filing and have the following
comments.
Where indicated, we think you should revise your document in
response
to these comments.  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
information so we may better understand your disclosure.  After
reviewing this information, we may 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 any other aspect
of
our review.  Feel free to call us at the telephone numbers listed
at
the end of this letter.

Summary Financial Data, page 5
Other Financial Data, page 6
1. We have reviewed your response to comment 6 in our letter dated
June 16, 2005 and continue to believe that your presentation of
"Store contribution" and "Store contribution margin" is a
prohibited
non-GAAP measure.  Absent your belief that it is probable that the
financial impact of the recurring items will disappear or become
immaterial within a near-term finite period, we would expect these
measures to be removed from your document.  Refer to Question 8 of
our Frequently Asked Questions Regarding the Use of Non-GAAP
Financial Measures (FAQ) issued June 13, 2003 (available at
www.sec.gov).

Fiscal Year Ended February 26, 2005 (52 weeks) compared to Fiscal
Year Ended February 29, 2004 (52 weeks), page 39
2. We have reviewed your response to comment 14 in our letter
dated
June 16, 2005.  Please note that the reference to gross margins
was
only an example and that the comment is directed at changes to all
the financial statement line items.  Please revise your document
accordingly.  Also note that the initial comment was issued to
provide a reader with information needed to ascertain the
likelihood
that past performance is indicative of future performance.  With
respect to your concern regarding gross margins, we would
encourage
you to discuss, and quantify if possible, the factors outside of
your
direct control in conjunction with your discussion of the expected
trends in your gross margin so that a reader has all the available
information needed to make an informed decision.

Principal and Selling Shareholders, page 82
3. Please disclose whether any of the selling shareholders are
broker-dealers or affiliated with broker-dealers.   It appears
that
the selling shareholders may be acting as underwriters under
section
2(a)(11) of the Securities Act of 1933.  We may have further
comments
after you have provided additional information regarding the
details
of the offering, including the number of shares that will be sold
by
the selling shareholders.

Underwriting, page 94
4. We note your response to comment 24 in our letter dated June
16,
2005.  Please provide additional disclosure about the directed
share
program on page 96 that will specify the class of "other related
persons" to which you have referred.

Schedule II, Valuation and Qualifying Accounts, page II-4
5. We note your revision in response to comment 41 in our letter
dated June 16, 2005.  Either revise your schedule to present gross
activity in your sales returns reserve or confirm that the amounts
presented represent the gross activity.

*****

      As appropriate, please amend your registration statement in
response to these comments.  You may wish to provide us with
marked
copies of the amendment to expedite our review.  Please furnish a
cover letter with your amendment that keys your responses to our
comments and provides any requested information.  Detailed cover
letters greatly facilitate our review.  Please understand that we
may
have additional comments after reviewing your amendment and
responses
to our comments.

      You may contact Yong Kim, Staff Accountant, at (202) 551-
3323
or William Choi, Accounting Branch Chief, at (202) 551- 3716 if
you
have questions regarding comments on the financial statements and
related matters.  Please contact Scott Anderegg, Staff Attorney,
at
(202) 551-3342 or me at (202) 551- 3720 with any other questions.


      					Sincerely,



      					H. Christopher Owings
      					Assistant Director





cc:  John R. Houston
       Robins, Kaplan, Miller & Ciresi L.L.P.
       Via Fax (612) 339-4181

Randall K. Zanatta
Golf Galaxy, Inc.
July 14, 2005
Page 3