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  8, 1999, on our audits of the consolidated  financial
statements   of  Minnesota  Mining  and  Manufacturing   Company   and
Subsidiaries  as of December 31, 1998 and 1997, and for  each  of  the
three  years  in the period ended December 31, 1998, which  report  is
included in this Annual Report on Form 10-K.



                              /s/ PricewaterhouseCoopers LLP

                              PricewaterhouseCoopers LLP

St. Paul, Minnesota
February 11, 1999