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,  33-49842,  33-58767, 333-26957, 333-30689 and 333-30691)  and  Form  S-3
(Registration No. 33-48089), of our report dated February 9, 1998, except for 
the last paragraph under Debt in the Notes to Consolidated Financial Statements,
as to which the date is February 18, 1998, on our audits of  the  consolidated
financial statements of Minnesota Mining and Manufacturing Company and
Subsidiaries as of December 31, 1997 and 1996, and for each  of the three  years
in the period ended December 31, 1997, 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, 1998