EXHIBIT 23.1


                           CONSENT OF INDEPENDENT AUDITORS


We consent to the incorporation by reference in the Registration Statements on
Form S-8 pertaining to the 1987 Employee Non-Qualified Stock Option Plan (Form
33-54871), the 1994 Full-Time Employee Non-Qualified Stock Option Plan (Form
33-54875), and the 1987 Directors' Non-Qualified Stock Option Plan (Form
33-54873) of Best Buy Co., Inc. of our report dated April 8, 1997, with respect
to the consolidated financial statements of Best Buy Co., Inc. incorporated by
reference in the Annual Report (Form 10-K) for the year ended March 1, 1997.



                                                               Ernst & Young LLP
Minneapolis, Minnesota
May 27, 1997