EXHIBIT 23

                    CONSENT TO INCORPORATION BY REFERENCE

We  consent  to  the  incorporation by  reference  in  the  Registration
Statements  of Minnesota Mining and Manufacturing Company  on  Form  S-8
(Registration Nos. 33-14791, 33-48690, 33-58763, 33-49842, 33-58767  and
2-78422)  and Form S-3 (Registration No. 33-48089), of our report  dated
February   12,  1996,  on  our  audits  of  the  consolidated  financial
statements   of   Minnesota   Mining  and  Manufacturing   Company   and
Subsidiaries as of December 31, 1995 and 1994, and for each of the three
years in the period ended December 31, 1995, which report is included in
this Annual Report on Form 10-K.



                              /s/ COOPERS & LYBRAND L.L.P.

                              COOPERS & LYBRAND L.L.P.

St. Paul, Minnesota
March 8, 1996