EXHIBIT 24
 
                             POWER OF ATTORNEY

KNOW  ALL  MEN BY THESE PRESENTS, That the undersigned  directors
and  the  Principal Financial and Accounting Officer of MINNESOTA
MINING  AND MANUFACTURING COMPANY, a Delaware corporation, hereby
constitute  and appoint Livio D. DeSimone, Giulio Agostini,  John
J.  Ursu, Roger P. Smith, Janet L. Yeomans and Gregg M. Larson or
any  of them, their true and lawful attorneys-in-fact and agents,
and  each of them with full power to act without the others,  for
them  and  in  their  name, place, and  stead,  in  any  and  all
capacities, to do any and all acts and things and execute any and
all   instruments  which  said  attorneys  and  agents  may  deem
necessary   or   desirable  to  enable   MINNESOTA   MINING   AND
MANUFACTURING COMPANY to comply with the Securities Exchange  Act
of 1934, as amended, and any rules, regulations, and requirements
of  the Securities and Exchange Commission in respect thereof, in
connection  with the filing with said Commission  of  its  annual
report  Form  10-K for the fiscal year ended December  31,  1996,
including  specifically, but without limiting the  generality  of
the  foregoing, power and authority to sign the name of MINNESOTA
MINING   AND  MANUFACTURING  COMPANY,  and  the  names   of   the
undersigned  directors  and Principal  Financial  and  Accounting
Officer  to  the Form 10-K and to any instruments  and  documents
filed  as  part  of  or  in connection with  said  Form  10-K  or
amendments thereto; and the undersigned hereby ratify and confirm
all  that said attorneys and agents shall do or cause to be  done
by virtue hereof.

IN   WITNESS  WHEREOF,  the  undersigned  have  subscribed  these
presents this 10th day of February, 1997.


 /s/ Livio D. DeSimone               /s/ Giulio Agostini 
   Livio D. DeSimone, Chairman           Giulio Agostini
of the Board and Chief Executive       Senior Vice President
      Officer, Director              Principal Financial Officer
                                     Principal Accounting Officer


 /s/ Ronald O. Baukol                /s/ Aulana L. Peters
Ronald O. Baukol, Director          Aulana L. Peters, Director


 /s/ Edward A. Brennan               /s/ Rozanne L. Ridgway
Edward A. Brennan, Director         Rozanne L. Ridgway, Director


 /s/ Allen F. Jacobson               /s/ Frank Shrontz
Allen F. Jacobson, Director         Frank Shrontz, Director


 /s/ W. George Meredith              /s/ F. Alan Smith
W. George Meredith, Director        F. Alan Smith, Director


 /s/ Ronald A. Mitsch                /s/ Louis W. Sullivan
Ronald A. Mitsch, Director          Louis W. Sullivan, Director


 /s/ Allen E. Murray
Allen E. Murray, Director