EXHIBIT 11

	  MINNESOTA MINING AND MANUFACTURING COMPANY AND SUBSIDIARIES

		      EARNINGS PER SHARE OF COMMON STOCK

                                             Three months ended 
                                                  March 31      
                                            1995             1994 
                                          -------          ------- 
	  Net income (millions)                    $376             $306     
- ------------------------------------------------------------------------

	  Primary earnings per share:

	  Earnings per share                       $.90             $.72     

	  Weighted average number of
	  common shares outstanding         419,811,248      426,721,543   

- ------------------------------------------------------------------------

	  Fully diluted earnings
	     per share: (1)
 
	  Earnings per share                       $.88             $.71     

	  Weighted average number of
	  common shares outstanding         419,811,248      426,721,543  

	  Common equivalent shares            5,023,033        3,601,707   
                                     -----------      -----------   
	  Average number of common
	  and equivalent shares 
	  outstanding                       424,834,281      430,323,250 

- ------------------------------------------------------------------------

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 by APB Opinion No. 15 because it 
results in dilution of less than 3%.