Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Pre-Effective
Amendment No. 1 to the Registration Statement on Form S-3 of our report dated
February 10, 2003 relating to the financial statements, which appears in the 3M
Company Annual Report on Form 10-K for the year ended December 31, 2002. We also
consent to the references to us under the heading "Experts" in such Registration
Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
St. Paul, Minnesota
May 7, 2003