Mail Stop 3561
							January 31, 2006
David G. Barnes
Chief Financial Officer
RadioShack Corporation
300 RadioShack Circle
Ft. Worth, TX 76102

Re:	RadioShack Corporation
      Form 10-K for the Fiscal Year Ended December 31, 2004
      Forms 10-Q for Fiscal Quarter Ended September 30, 2005
      File No. 1-5571

Dear Mr. Barnes:

            We have reviewed your filings and have the following
comment.  Where indicated, we think you should revise your
documents
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 our comment, we 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
filings.  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 Year Ended December 31, 2004

Note 24 - Product Sales Information

1. We have read your response to comment (4) of our letter dated
December 9, 2005.  We note that you aggregate certain operating
segments and components into one reportable segment as a result of
your assessment that all of the operating segments have similar
economic characteristics.  Please provide us with quantitative
data
to support your assertion.  This data should cover a period of
sufficient length in order to clearly show that historical
revenues
and profits are in fact similar (e.g. yearly variances move in the
same direction and with the same magnitude).


* * *

       As appropriate, please amend your filings and respond to
these
comments within 10 business days or tell us when you will provide
us
with a response.  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 Michael Moran, Accounting Branch Chief, at
(202) 551-3841 if you have questions regarding the comments.


      Sincerely,


	Michael Moran
      Branch Chief

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David Barnes
RadioShack
January 31, 2006
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