EXHIBIT 15





   |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 April 27, 1994, on our
review of
   interim condensed consolidated financial information of
Minnesota
   Mining and Manufacturing Company and subsidiaries for the
three-month
   period ended March 31, 1994, 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.

                                         /s/ COOPERS & LYBRAND
                                             COOPERS & LYBRAND

   St. Paul, Minnesota
   May 6, 1994