EXHIBIT 15


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

Commissioners:

We  are aware that our report dated April 25, 2000, on our reviews  of
interim  consolidated  financial information of Minnesota  Mining  and
Manufacturing  Company and Subsidiaries (the Company) for  the  three-
month  periods  ended  March 31, 2000 and 1999, and  included  in  the
Company's  Form  10-Q  for  the  quarter  ended  March  31,  2000,  is
incorporated by reference in the Company's registration statements  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).



                                    /s/ PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers LLP



St. Paul, Minnesota
May 8, 2000