EXHIBIT 15


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


We  are  aware that our report dated July 23, 1997 on our  reviews  of
interim  condensed  consolidated financial  information  of  Minnesota
Mining  and  Manufacturing Company and Subsidiaries (the Company)  for
the  three-month and six-month periods ended June 30, 1997  and  1996,
and included in the Company's Form 10-Q for the quarter ended June 30,
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, 33-58767, 333-26957, 333-30689 and 333-30691), 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
August 12, 1997