EXHIBIT 15



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


We  are  aware that our report dated April 22, 1997 on our reviews  of
interim  condensed  consolidated financial  information  of  Minnesota
Mining  and  Manufacturing Company and Subsidiaries (the Company)  for
the three-month periods ended March 31, 1997 and 1996, and included in
the  Company's  Form  10-Q for the quarter ended March  31,  1997,  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
April 22, 1997