EXHIBIT 15


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

Commissioners:

We are aware that our report dated November 1, 1999, on our reviews of
interim  consolidated  financial information of Minnesota  Mining  and
Manufacturing  Company and Subsidiaries (the Company) for  the  three-
month  and  nine-month periods ended September 30, 1999 and 1998,  and
included  in  the Company's Form 10-Q for the quarter ended  September
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
November 4, 1999