ROBINS, KAPLAN, MILLER & CIRESI
                                ATTORNEYS AT LAW



                               2800 LASALLE PLAZA
                               800 LASALLE AVENUE
                        MINNEAPOLIS, MINNESOTA 55402-2015
                            TELEPHONE (612) 349-8500
                            FACSIMILE (612) 339-4181


                                 AUGUST 1, 1994





Best Buy Co., Inc.
7075 Flying Cloud Drive
Eden Prairie, MN  55344



Gentlemen:

     In connection with the Registration Statement on Form S-8 (the
"Registration Statement") relating to a proposed public offering of an
additional 2,000,000 shares of common stock, par value $.10 per share, of Best
Buy Co., Inc., a Minnesota corporation (the "Company"), pursuant to the Best Buy
Co., Inc. 1987 Employee Non-Qualified Stock Option Plan, we, as counsel for the
Company, have examined such corporate records and other documents, including the
Registration Statement, and have reviewed such matters of law as we have deemed
relevant hereto, and, based upon such examination and review, it is our opinion
that all necessary corporate action on the part of the Company has been taken to
authorize the issuance and sale of an additional 2,000,000 shares of Common
Stock by the Company, and that when issued and sold as contemplated in the
Registration Statement, such shares will be validly issued, fully paid and
nonassessable.

     We hereby consent to being named in the Registration Statement, and in the
Prospectus related thereto, as counsel for the Company who have passed upon
legal matters in connection with the issuance of the Common Stock.  We further
consent to the filing of this opinion as an exhibit to the Registration
Statement.

                                        Yours very truly,

                                        ROBINS, KAPLAN, MILLER & CIRESI