INDEPENDENT AUDITORS' CONSENT


Best Buy Co., Inc.
Minneapolis, Minnesota

We consent to the incorporation by reference in the Registration
Statement of Best Buy Co., Inc. on Form S-8 relating to the 1987
Employee Nonqualified Stock Option Plan of our reports dated
April 13, 1994, appearing and incorporated by reference in the
Annual Report on Form 10-K of Best Buy Co., Inc. for the year
ended February 26, 1994. Such reports express an unqualified
opinion and include an explanatory paragraph regarding a change
in accounting method for income taxes during the year ended
February 26, 1994.


Deloitte & Touche
Minneapolis, Minnesota
July 28, 1994