EXHIBIT 15

							
	Securities and Exchange Commission
	450 Fifth Street, N.W.
	Washington, D.C.  20549
	
	
	We are aware that our report dated July 27, 1994, on our reviews of 
	interim condensed consolidated financial information of Minnesota 
	Mining and Manufacturing Company and subsidiaries (the Company) for 
	the three- and six-month periods ended June 30, 1994 and 1993, and 
	included in the Company's quarterly report on Form 10-Q for the 
	period ended June 30, 1994, 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 L.L.P.        
	
                                COOPERS & LYBRAND L.L.P.
	
	
	
	
	
				
	St. Paul, Minnesota
	August 11, 1994