EXHIBIT 12
                
                MINNESOTA MINING AND MANUFACTURING COMPANY
                      AND SUBSIDIARIES
       
       
            CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES
                     (Dollars in millions)
       
       
               Three Months
                   Ended
                  March 31,
                      1994    1993    1992    1991    1990   
1989
EARNINGS
 Income Before 
 Income Taxes,
 Minority Interest 
 and Cumulative       
 Effect of 
 Accounting Changes   $502  $2,002  $1,947  $1,877  $2,135 
$2,099 
                
Add:        
 Interest on debt       17      50      76      97      98     
98 
                
 Interest component 
  of the ESOP       
  benefit expense       10      41      42      44      45      
- - -
                
 Portion of rent under 
  operating leases 
  representative of       
  the interest                                               
  component             12      47      47      47      44     
35 
                
Less:        
 Equity in undistributed 
  income of 20-50% 
  owned companies        -      -       (1)     (6)      1      
4 
                    ------ ------   ------  ------  ------ 
- - ------ 
  TOTAL EARNINGS 
  AVAILABLE           $541 $2,140   $2,113  $2,071  $2,321 
$2,228 
  FOR FIXED CHARGES ====== ======   ======  ======  ====== 
====== 
                
                
FIXED CHARGES        
                
 Interest on debt      $17    $50      $76     $97     $98    
$98 
                
 Interest component 
  of the ESOP       
  benefit expense       10     41       42      44      45      
- - - 
                
 Portion of rent under                                           

  operating leases 
  representative of       
  the interest 
  component             12     47       47      47      44     
35 
                    ------ ------   ------  ------  ------ 
- - ------ 
  TOTAL FIXED CHARGES  $39   $138     $165    $188    $187   
$133 
                    ====== ======   ======  ======  ====== 
====== 
                
  RATIO OF EARNINGS TO 
  FIXED CHARGES      13.87  15.51    12.81   11.02   12.42  
16.75