Deloitte announced that 37 UK stores, including East Kilbride and Glasgow’s Argyle Street, would shut as part of a second phase of closures. The stores employ 464 members of staff.
The decision follows an announcement by the administration last month that 66 UK stores had been earmarked for closure, including 11 in Scotland, with a loss of 930 jobs.
Deloitte said the stores would close over the next four to six weeks and would probably lead to all affected staff being made redundant, although it would try to relocate employees to other stores where possible.
The blow will leave around 116 stores in the HMV chain.
The HMV group, which had 219 stores in the UK, went into administration in January.
Nick Edwards, joint administrator, said: "As part of our ongoing review of HMV's financial position, we have undertaken a further review of the store portfolio and have identified an additional 37 stores for closure. This step has been taken in order to enhance the prospects of the restructured business continuing as a going concern. Together with the previously identified 66 closures, this restructuring will result in a residual portfolio of some 116 stores.
"We are extremely grateful to the staff for their continued strong support and commitment during an understandably difficult period. All other key stakeholders including suppliers and landlords remain supportive and we appreciate their ongoing assistance."
HMV collapsed into administration last month, but Deloitte said last week that sale discussions were "progressing" as it also announced it had secured stock from most of its suppliers that will see it continue to sell the latest blockbusters and music releases.
It said trading agreements had been put in place so stock could be replenished and it will be able to sell new hits, including the latest James Bond film Skyfall.
Restructuring firm Hilco - the group behind HMV Canada - has already bought the company's debt in a move that has raised hopes of a rescue deal.
HMV had more than 220 stores and 4,120 staff when it hit the wall in January after failing to keep pace with internet rivals and supermarkets, whose scale has enabled them to offer CDs and DVDs at cheaper prices.
