EXHIBIT 15





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

Commissioners:

We  are aware that our report dated August 4, 1999, on our reviews  of
interim  consolidated  financial information of Minnesota  Mining  and
Manufacturing  Company and Subsidiaries (the Company) for  the  three-
month and six-month periods ended June 30, 1999 and 1998, and included
in  the  Company's Form 10-Q for the quarter ended June 30,  1999,  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).





                                    /s/ PricewaterhouseCoopers LLP

                                    PricewaterhouseCoopers LLP






St. Paul, Minnesota
August 4, 1999