|Coopers                           |certified public
accountants
          |&Lybrand







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


          We are aware  that our report dated July 30,  1993, on
our review
          of  interim  condensed  consolidated  financial  
information  of
          Minnesota  Mining and Manufacturing  Company and
subsidiaries for
          the six-month period  ended June  30, 1993, and 
included in  the
          Form 10-Q for the period then ended, is incorporated by
reference
          in   the   Company's   registration  statements   on  
Form   S-8
          (Registration Nos. 2-78422, 33-14791, 33-48690 and
33-49842), and
          Form S-3 (Registration No. 33-48089).   Pursuant to
Rule  436(c),
          under  the  Securities Act  of 1933,  this  report
should  not be
          considered a  part of  the  registration statements 
prepared  or
          certified by us within the  meaning of Sections 7 and
11  of that
          Act.







                                        COOPERS & LYBRAND










          St. Paul, Minnesota
          August 9, 1993