EXHIBIT 15



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

Commissioners:

We are aware that our reports dated April 21, 2003, July 21, 2003 and October
20, 2003, respectively, on our reviews of interim consolidated financial
information of 3M Company and Subsidiaries (the "Company") for the three-month
periods ended March 31, 2003 and 2002, the three- and six-month periods ended
June 30, 2003 and 2002 and the three- and nine month periods ended September 30,
2003 and 2002, and included in the Company's Form 10-Q for the quarters ended
March 31, 2003, June 30, 2003 and September 30, 2003, respectively, are
incorporated by reference in the Company's Post-Effective Amendment No. 3 to the
Registration Statement on Form S-3, for the registration of $639,000,000
aggregate principal amount of the Company's Liquid Yield Option(TM) Notes due
2032 (the "LYONs") and the shares of common stock of the Company issuable upon
conversion of the LYONs.




/s/ PricewaterhouseCoopers LLP

Minneapolis, Minnesota
November 13, 2003