Consent of Independent Auditors


We consent to the incorporation by reference in the Registration Statements
on Form S-8 pertaining to the Deferred Compensation Plan (No. 333-49371), the
1997 Directors' Non-Qualified Stock Option Plan (No. 333-39531), the 1997
Employee Non-Qualified Stock Option Plan (Nos. 333-39533 and 333-61897), the
1987 Employee Non-Qualified Stock Option Plan (No. 33-54875), the 1994
Full-Time Employee Non-Qualified Stock Option Plan (No. 33-54871), and the
1987 Directors' Non-Qualified Stock Option Plan (No. 33-54873) of Best Buy
Co., Inc. of our report dated March 30, 1999, 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 February 27,
1999.

                                      /s/ Ernst & Young LLP

Minneapolis, Minnesota
May 25, 1999