CONSENT OF INDEPENDENT AUDITORS



We consent to the incorporation by reference in the Registration Statement on
Form S-8 pertaining to the Best Buy Co., Inc. 1997 Employee Non-Qualified Stock
Option Plan of our report dated April 8, 1997, with respect to the consolidated
financial statements of Best Buy Co., Inc. incorporated by reference in its
Annual Report (Form 10-K) for the year ended March 1, 1997, filed with the
Securities and Exchange Commission.

/s/ Ernst & Young LLP
Minneapolis, Minnesota
November 3, 1997