Exhibit 23
                                                                      ----------


May 3, 2001


Minnesota Mining and
   Manufacturing Company
3M Center
St. Paul, Minnesota 55144-1000

                 Re: Minnesota Mining and Manufacturing Company
                           Medium-Term Notes, Series C
                           ---------------------------

In connection with the Prospectus Supplement dated May 3, 2001 (the "Prospectus
Supplement") to the Prospectus dated January 12, 2001, of Minnesota Mining and
Manufacturing Company, a Delaware corporation (the "Company"), relating to the
offer of up to $1,400,000,000 aggregate principal amount of the Company's
Medium-Term Notes, Series C, I hereby consent to the use of my name and confirm
to you my opinion as set forth under "United States Taxation" in the Prospectus
Supplement.

Very truly yours,

/s/ John J. Donovan III
- -----------------------
John J. Donovan III
Tax Counsel