EXHIBIT 15



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

Commissioners:

We are aware that our reports dated April 25, 2000 and July
26, 2000, on our reviews of interim consolidated financial
information of Minnesota Mining and Manufacturing Company
and Subsidiaries (the Company) for the periods ended March
31, 2000 and 1999, and June 30, 2000 and 1999 and included
in the Company's Quarterly Reports Form 10-Q for the
quarters ended March 31, 2000 and June 30, 2000, are
incorporated by reference in the Company's Registration
Statement on Form S-8, for the registration of 400,000
shares of the Company's Common Stock under the 1992
Directors Stock Ownership Program.








/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
St. Paul, Minnesota
August 28, 2000