Mail Stop 3561
							February 22, 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
comments.  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 (1) of our letter dated
January 31, 2006.  It appears that you should not aggregate your
Kiosk operations with the other Radio Shack brand operations as
these
two components of your business do not share similar economic and
operating characteristics.  We note that wireless operations
comprise
a large portion of the Radio Shack business, however, this does
not
appear to provide a basis to conclude that the businesses are
similar.  In fact your response highlights the fact that the two
businesses are inherently dissimilar because the majority of the
store operations involve products not sold at the kiosks.  Please
ensure that your financial statements for the fiscal year ended
December 31, 2005 do not aggregate the Kiosk operations with the
store business in your presentation of reportable segments.
2. We have read your response to comment (1) of our letter dated
January 31, 2006 as well as the response to our letter dated
December
9, 2005.  In the first response you state that your primary
operating
segment is Company Stores and that this operating segment
generates
90% of revenues.  Your latter response does not provide us with
the
requested quantitative data for the portion of your business that
is
not comprised of stores and kiosks.  Further, it appears that you
are
now asserting that there is a Radio Shack Brand segment of which
the
stores are a component.  It does not appear that SFAS 131
recognizes
the distinction that you appear to be making.  In your first
response
you noted that there were monthly and quarterly packages provided
to
your executives and the Board of Director.  Please provide us with
a
copy of these packages.  Additionally, it appears that the Radio
Shack Brand Operations are an aggregation of operating segments.
Please provide us a definitive list of what you consider your
operating segments as defined by paragraph 10 of SFAS 131 and
supported by the monthly and quarterly reporting packages that you
will send to us.  If you aggregate operating segments please
provide
us with a well written and well reasoned discussion as to why you
have properly aggregated your operating segments into one
reportable
segment in accordance with paragraph 17 of SFAS 131.  See also
EITF
04-10.

* * *

       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
February 22, 2006
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