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  10, 1997,  on  our  audits  of  the
consolidated  financial  statements  of  Minnesota   Mining   and
Manufacturing  Company and Subsidiaries as of December  31,  1996
and  1995,  and for each of the three years in the  period  ended
December 31, 1996, 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 10, 1997