EXHIBIT 23


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Registration
Statement on Form S-8 of our report dated February 10, 2003, except as to Note
12, for which the date is May 22, 2003, relating to the consolidated financial
statements, which appears in the 3M Company Current Report on Form 8-K dated May
23, 2003.



/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP


Minneapolis, Minnesota
September 30, 2003