EXHIBIT 15



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

Commissioners:

We  are  aware that our report dated July 26, 2000, on our reviews  of
interim  unaudited  consolidated financial  information  of  Minnesota
Mining  and  Manufacturing Company and Subsidiaries (the Company)  for
the  three-month and six-month periods ended June 30, 2000  and  1999,
and included in the Company's Form 10-Q for the quarter ended June 30,
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
Nos. 33-48089 and 333-42660).



                                    /s/ PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers LLP



St. Paul, Minnesota
August 3, 2000