EXHIBIT 15



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


We  are aware that our report dated October 22, 1998 on our reviews of
interim  condensed  consolidated financial  information  of  Minnesota
Mining  and  Manufacturing Company and Subsidiaries (the Company)  for
the  three-month and nine-month periods ended September 30,  1998  and
1997,  and  included in the Company's Form 10-Q for the quarter  ended
September  30,  1998, is incorporated by reference  in  the  Company's
registration  statements 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). 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/ PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers LLP


St. Paul, Minnesota
November 6, 1998