EXHIBIT 15


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549


We  are aware that our report dated October 25, 1996 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,  1996  and
1995,  and  included in the Company's Form 10-Q for the quarter  ended
September  30,  1996, is incorporated by reference  in  the  Company's
registration  statements on Form S-8 (Registration Nos.  2-78422,  33-
14791,  33-48690,  33-49842,  33-58763 and  33-58767),  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
October 25, 1996