EXHIBIT 11
 
                 MINNESOTA MINING AND MANUFACTURING COMPANY
                           AND SUBSIDIARIES
 
                    EARNINGS PER SHARE OF COMMON STOCK
 
 
                                         Three Months Ended March
31,
 
                                                 1994        
1993
 
 
Net income (millions)                            $306        
$330
 
 
 
Primary earnings per share:
 
Earnings per share                               0.72        
0.75
 
Weighted average number of
 common shares outstanding                426,721,543 
437,672,452
 
 
 
 
Fully diluted earnings 
 per share: (1)
 
Earnings per share                               0.71        
0.75
 
Weighted average number of
 common shares outstanding                426,721,543 
437,672,452
 
Common equivalent shares                    3,601,707   
5,046,780
 
Average number of common
 shares outstanding and
 equivalents                              430,323,250 
442,719,232
 
Share and per-share data reflect the two-for-one stock split
effective March 15, 1994.
 
Primary earnings per share is computed by dividing net income by
the
weighted average number of common shares outstanding for each
period. The
calculation excludes the effect of common equivalent shares
resulting from 
stock options using the treasury stock method as the effect would

not be material.
 
Fully diluted earnings per share is computed based on the
weighted
average number of common shares and common equivalent shares
outstanding for
each period.

(1) This calculation is submitted in accordance with Regulation
S-K
  item 601(b)(11) although not required byAPB Opinion No. 15
because
  it results in dilution of less than 3%.