EXHIBIT 15
	
	
	Securities and Exchange Commission
	450 Fifth Street, N.W.
	Washington, D.C.  20549
	
	
	We are aware that our report dated October 24, 1994, on our reviews 
	of interim condensed consolidated financial information of 
	Minnesota Mining and Manufacturing Company and subsidiaries (the 
	Company) for the three-month and nine-month periods ended September 
	30, 1994 and 1993, and included in the Company's quarterly report 
	on Form 10-Q for the period ended September 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
	November 10, 1994