Exhibit 23.2

                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-3 of our report dated February 11, 2002 relating to the
financial statements, which appears in the 3M Company Annual Report on Form 10-K
(formerly, Minnesota Mining and Manufacturing Company) for the year ended
December 31, 2001. We also consent to the references to us under the heading
"Experts" in such Registration Statement.


/s/ PricewaterhouseCoopers LLP


PricewaterhouseCoopers LLP
Minneapolis, Minnesota
August 14, 2002