EXHIBIT 15





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

Commissioners:

We are aware that our report dated April 21, 2003, on our reviews of
interim consolidated financial information of 3M Company and its
subsidiaries (the Company) for the three-month periods ended March 31,
2003 and 2002, and included in the Company's Quarterly Report on Form 10-Q
for the quarter ended March 31, 2003, 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, 333-44692,
333-73192, 333-101727 and 333-101751), Form S-3 (Registration Nos. 33-
48089, 333-42660, 333-48922, 333-98163 and 333-103234), and Form S-4
(Registration No. 333-49830).





/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP






Minneapolis, Minnesota
May 14, 2003