EXHIBIT 23

                    CONSENT OF INDEPENDENT AUDITORS

We hereby consent to the incorporation by reference in the Registration
Statements  of Minnesota Mining and Manufacturing Company on  Form  S-8
(Registration  Nos. 33-14791, 33-49842, 33-58767, 333-26957,  333-30689
and  333-30691) and Form S-3 (Registration No. 33-48089), of our report
dated  February  14,  2000,  relating  to  the  consolidated  financial
statements which appears in this Annual Report on Form 10-K.



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
St. Paul, Minnesota
February 14, 2000