A modular beverage can interlocking device that is adapted for forming a plurality of conventional beverage cans into a building block for use as a toy or in display applications. The device generally comprises a plurality of ring-shaped members, each having an upper orifice which is configured with an upper lip retention portion for releasably retaining the top portion of a conventional beverage can via a snap-fit. Conversely, the lower orifice of each of the ring-shaped members is optimally contoured to hold the lower portion of the conventional beverage can via at a snug friction-fit. The top portion of a plurality of beverage cans may be releasably retained in the upper lip retention portion via insertion through the lower orifice, thereby defining a distribution orientation that is optimally suited for distribution of beverage product in the normal manner. Conversely, the top portion of a plurality of beverage cans may be releasably retained in the retention portion via insertion through the upper orifice, whereby the device and cans define a building block for placement one upon another.