EXHIBIT 25

                               POWER OF ATTORNEY

 KNOW  ALL  MEN BY  THESE  PRESENTS, That  the  undersigned directors  and the
Principal   Financial  and   Accounting  Officer   of  MINNESOTA   MINING  AND
MANUFACTURING COMPANY,  a Delaware corporation, hereby  constitute and appoint
Livio D. DeSimone, Giulio Agostini, Dwight  A. Peterson, John J. Ursu, Arlo D.
Levi, and  Roger P. Smith, or any of them, their true and lawful attorneys-in-
fact and agents, and each of them  with full power to act without the  others,
for them and in their name, place, and stead, in any and all capacities, to do
any and  all acts and things  and execute any  and all instruments  which said
attorneys  and  agents may  deem necessary  or  desirable to  enable MINNESOTA
MINING AND MANUFACTURING COMPANY to comply with the Securities Exchange Act of
1934,  as amended,  and  any  rules,  regulations,  and  requirements  of  the
Securities  and Exchange Commission in respect thereof, in connection with the
filing with said Commission of its annual report Form 10-K for the fiscal year
ended December  31,  1993, including  specifically, but  without limiting  the
generality of the foregoing, power and authority to sign the name of MINNESOTA
MINING AND MANUFACTURING COMPANY,  and the names of the  undersigned directors
and  Principal Financial and  Accounting Officer to  the Form 10-K  and to any
instruments and documents filed as part of or in connection with said Form 10-
K  or amendments  thereto; and the  undersigned hereby ratify  and confirm all
that said attorneys and agents shall do or cause to be done by virtue hereof.

 IN WITNESS  WHEREOF, the undersigned have subscribed these presents this 14th
day of February, 1994.


/s/Livio D. Desimone                         /s/Giulio Agostini
Livio D. DeSimone, Chairman                          Giulio Agostini
of the Board and Chief Executive            Senior Vice President
Officer, Director                           Principal Financial Officer
                                            Principal Accounting Officer


/s/Lawrence E. Eaton                        /s/Rozanne L. Ridgway
Lawrence E. Eaton, Director                 Rozanne L. Ridgway, Director


/s/Harry A.Hammerly                         /s/Jerry E. Robertson
Harry A. Hammerly, Director                 Jerry E. Robertson, Director


/s/Allen F.Jacobson                          /s/Frank Shrontz
Allen F. Jacobson, Director                  Frank Shrontz, Director


/s/Ronald A. Mitsch                           /s/F. Alan Smith
Ronald A. Mitsch, Director                    F. Alan Smith, Director


/s/Allen E. Murray                            /s/Louis W. Sullivan
Allen E. Murray, Director                     Louis W. Sullivan, Director


/s/Aulana L. Peters                                
Aulana L. Peters, Director





                           SIGNATURES

 Pursuant to the requirements of Section 13 of the Securities Exchange Act of
 l934, the registrant has duly caused this report to be signed on its behalf
 by the undersigned, thereunto duly authorized.

              MINNESOTA MINING AND MANUFACTURING COMPANY



                  By /s/Giulio Agostini
                     Giulio Agostini, Senior Vice President - Finance and
                     Office Administration
                     Principal Financial and Accounting Officer
                     March 7, 1994

      Pursuant  to the requirements of the Securities Exchange Act of 1934,
this report has been signed below by the following persons on behalf of the
registrant and in the capacities indicated on March 7, 1994.

Signature               Title

LIVIO D. DeSIMONE       Chairman of the Board and
                        Chief Executive Officer, Director

LAWRENCE E. EATON       Director
HARRY A. HAMMERLY       Director
ALLEN F. JACOBSON       Director
RONALD A. MITSCH        Director
ALLEN E. MURRAY         Director
AULANA L. PETERS        Director
ROZANNE L. RIDGWAY      Director
JERRY E. ROBERTSON      Director
FRANK SHRONTZ           Director
F. ALAN SMITH           Director
LOUIS W. SULLIVAN       Director


Arlo D. Levi, by signing his  name hereto, does hereby  sign this document
pursuant to powers of  attorney duly executed  by the other  persons named,
filed with  the Securities and Exchange Commission on  behalf of such other
persons, all in the capacities and on the date stated, such persons
constituting a majority of the directors of the company.


                          By /s/Arlo D. Levi
                             Arlo D. Levi, Attorney-in-Fact