EXHIBIT 15


October 31, 2000


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

Commissioners:

We are aware that our report dated October 23, 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 nine-month periods ended September 30,  2000  and
1999, and included in the Company's Quarterly Report on Form 10-Q  for
the quarter ended September 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,  333-30691,  333-
44760  and 333-44692), and Form S-3 (Registration Nos. 33-48089,  333-
42660  and  a registration statement dated October 30, 2000,  for  the
registration  of  up to $1,500,000,000 aggregate principal  amount  of
debt securities).





                                    /s/ PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers LLP