Exhibit
23.1
Consent of Independent Auditors
We consent to the reference to our firm under the caption "Experts" in the Registration Statement (Form S-8) and related prospectus pertaining to the 2000
Restricted Stock Award Plan of Best Buy Co., Inc. and to the incorporation by reference therein of our report dated March 28, 2000, 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 February 26, 2000, filed with the Securities and Exchange Commission.
Minneapolis,
Minnesota
September 20, 2000
