EXHIBIT 24

                     CONSENT TO INCORPORATION BY REFERENCE

 We consent to the  incorporation by reference in the 
Registration Statements
of Minnesota Mining and  Manufacturing Company on Form S-8 
(Registration Nos.
33-14791, 33-48690, 33-49842, and 2-78422) and Form S-3
(Registration Nos. 33-
29329 and 33-48089), of our report dated  February 14, 1994, on
the audits  of
the  consolidated financial  statements and  financial statement 
schedules of
Minnesota Mining and Manufacturing Company and subsidiaries as of
December 31,
1993 and 1992 and for each of the three years in the period ended
December 31,
1993, which report is included in this Annual Report on Form
10-K.



                             /s/COOPERS & LYBRAND

                             COOPERS & LYBRAND   

St. Paul, Minnesota
March 7, 1994