EXHIBIT 99

As more fully described below, during the first quarter of 2007, 3M effected certain business segment realignments. 3M is including in this Current Report on Form 8-K the following information:

·                  Supplemental unaudited reclassified business segment net sales and operating income information (provided on annual and quarterly basis for the years ended December 31, 2006, 2005 and 2004).

·                  Supplemental unaudited reclassified related sales growth information (provided on annual and quarterly basis for the years ended December 31, 2006 and 2005)

This supplemental unaudited information is being provided to show reclassified historical results for the realigned segments. The Company did not operate under the realigned segments structure for any of these prior periods and will begin to report comparative results under the new structure effective with the filing of its Quarterly Report on Form 10-Q for the quarter ended March 31, 2007.

Effective in the first quarter of 2007, 3M made certain changes to its business segments in its continuing effort to drive growth by aligning businesses around markets and customers. The most significant of these changes are summarized as follows:

·                  3M’s new emerging business opportunity in its Track and Trace initiative resulted in the merging of a number of formerly separate efforts into one concerted effort for future growth. Track and Trace has a growing array of applications — from tracking packages to managing medical and legal records. The establishment of this new initiative within 3M’s Safety, Security and Protection Services segment resulted in the transfer of certain businesses to this segment from other segments, including the transfer of HighJump Software Inc., a 3M U.S.-based subsidiary that provides supply chain execution software and solutions (Industrial and Transportation Segment) and the transfer of certain Track and Trace products from the Electro and Communications segment.

·                  3M’s Visual Systems business (Consumer and Office segment), which offers analog overhead and electronic projectors and film, was transferred to the Electro and Communications segment. This transfer is intended to leverage common markets, customers, suppliers and technologies.

·                  3M’s Industrial and Transportation segment (Energy and Advanced Materials business) transferred the 3M™ Aluminum Conductor Composite Reinforced (ACCR) electrical power cable to the Electro and Communications segment (Electrical Markets business). With an aluminum-based metal matrix at its core, the ACCR product increases transmission capacity for existing power lines. The Electrical Markets business sells insulating, testing and connecting products to various markets, including the electric utility markets.

·                  Certain adhesives and tapes in the Industrial Adhesives and Tapes business (Industrial and Transportation segment) were transferred to the Consumer and Office segment, primarily related to the Construction and Home Improvement business and the Stationery Products business.

·                  3M transferred Film Manufacturing and Supply Chain Operations, a resource for the manufacturing and development of films and materials, to the Display and Graphics Business from Corporate and Unallocated.

Segment information for all periods presented has been reclassified to reflect the new segment structure. The impact of these changes on previously reported 2006 net sales and operating income is summarized as follows:

		NET SALES									OPERATING INCOME
Year ended Dec. 31, 2006 (Dollars in millions)		Previously Reported			Revised			Change			Previously Reported			Revised			Change
Industrial and Transportation		$	6,754		$	6,640		$	(114	)	$	1,343		$	1,342		$	(1	)
Health Care		4,011			4,011			—			1,845			1,845			—
Display and Graphics		3,765			3,770			5			1,062			1,044			(18		)
Consumer and Office		3,238			3,164			(74		)	579			629			50
Safety, Security and Protection Services		2,621			2,663			42			575			549			(26		)
Electro and Communications		2,483			2,631			148			438			411			(27		)
Corporate and Unallocated		51			44			(7		)	(146		)	(124		)	22
Total Company		$	22,923		$	22,923		$	—		$	5,696		$	5,696		$	—

 

3M’s businesses are organized, managed and internally grouped into segments based on differences in products, technologies and services. Effective in the first quarter of 2007, 3M continues to manage its operations in six operating business segments: Industrial and Transportation segment, Health Care segment, Display and Graphics segment, Consumer and Office segment, Safety, Security and Protection Services segment, and the Electro and Communications segment. 3M’s six business segments bring together common or related 3M technologies, enhancing the development of

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innovative products and services and providing for efficient sharing of business resources. These segments have worldwide responsibility for virtually all 3M product lines. 3M is not dependent on any single product or market. Transactions among reportable segments are recorded at cost. 3M is an integrated enterprise characterized by substantial intersegment cooperation, cost allocations and inventory transfers. Therefore, management does not represent that these segments, if operated independently, would report the operating income information shown.

Supplemental Unaudited Business Segment Information
Based on Segment Structure Effective in the First Quarter of 2007
Net Sales

NET SALES		First			Second			Third			Fourth			Total
(Millions)		Quarter			Quarter			Quarter			Quarter			Year
Industrial and Transportation
2006		$	1,672		$	1,662		$	1,654		$	1,652		$	6,640
2005		1,502			1,495			1,519			1,531			6,047
2004		1,417			1,400			1,386			1,418			5,621
Health Care
2006		$	966		$	1,000		$	998		$	1,047		$	4,011
2005		948			957			926			929			3,760
2004		877			890			876			953			3,596
Display and Graphics
2006		$	919		$	913		$	992		$	946		$	3,770
2005		857			862			919			909			3,547
2004		832			876			838			837			3,383
Consumer and Office
2006		$	741		$	769		$	848		$	806		$	3,164
2005		677			720			787			742			2,926
2004		647			642			711			732			2,732
Safety, Security and Protection Services
2006		$	639		$	662		$	691		$	671		$	2,663
2005		561			607			581			571			2,320
2004		531			555			533			533			2,152
Electro and Communications
2006		$	645		$	670		$	664		$	652		$	2,631
2005		607			638			636			628			2,509
2004		616			631			608			601			2,456
Corporate and Unallocated
2006		$	13		$	12		$	11		$	8		$	44
2005		14			15			14			15			58
2004		19			18			17			17			71
Total Company
2006		$	5,595		$	5,688		$	5,858		$	5,782		$	22,923
2005		5,166			5,294			5,382			5,325			21,167
2004		4,939			5,012			4,969			5,091			20,011

 

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Supplemental Unaudited Business Segment Information
Based on Segment Structure Effective in the First Quarter of 2007
Operating Income

Refer to Note 2 and Note 4 to the Consolidated Financial Statements in 3M’s 2006 Annual Report on Form 10-K for disclosure of items that significantly impacted 2006 business segment reported operating income. The most significant items impacting 2006 operating income are the net gain on sale of portions of the pharmaceuticals business (within the Health Care segment) and restructuring and other actions. Operating income presented in the table that follows includes the impact of these significant items.

Corporate and Unallocated operating income principally includes corporate investment gains and losses, certain derivative gains and losses, insurance-related gains and losses, certain litigation expenses, corporate restructuring program charges and other miscellaneous items. Because this category includes a variety of miscellaneous items, it is subject to fluctuation on a quarterly and annual basis.

OPERATING INCOME
		First			Second			Third			Fourth			Total
(Millions)		Quarter			Quarter			Quarter			Quarter			Year
Industrial and Transportation
2006		$	380		$	320		$	339		$	303		$	1,342
2005		309			313			291			297			1,210
2004		282			262			258			235			1,037
Health Care
2006		$	298		$	261		$	287		$	999		$	1,845
2005		272			284			273			285			1,114
2004		224			237			236			276			973
Display and Graphics
2006		$	292		$	237		$	293		$	222		$	1,044
2005		281			274			313			280			1,148
2004		292			308			280			236			1,116
Consumer and Office
2006		$	150		$	135		$	190		$	154		$	629
2005		126			147			181			155			609
2004		126			128			154			149			557
Safety, Security and Protection Services
2006		$	158		$	139		$	141		$	111		$	549
2005		118			142			133			120			513
2004		116			125			112			96			449
Electro and Communications
2006		$	120		$	114		$	121		$	56		$	411
2005		90			108			117			107			422
2004		68			79			79			74			300
Corporate and Unallocated
2006		$	(29	)	$	(31	)	$	(29	)	$	(35	)	$	(124	)
2005		(43		)	(24		)	(41		)	(54		)	(162		)
2004		(38		)	(14		)	(10		)	(44		)	(106		)
Total Company
2006		$	1,369		$	1,175		$	1,342		$	1,810		$	5,696
2005		1,153			1,244			1,267			1,190			4,854
2004		1,070			1,125			1,109			1,022			4,326

 

Supplemental Unaudited Business Segment Information
Based on Segment Structure Effective in the First Quarter of 2007
Reconciliation of GAAP to Non-GAAP Operating Income

In addition to reporting financial results in accordance with U.S. generally accepted accounting principles (GAAP), the company also discusses non-GAAP measures that exclude special items. Operating income measures that exclude special items are not in accordance with, nor are they a substitute for, GAAP measures. Special items represent significant charges or credits that are important to an understanding of the company’s ongoing operations. The company uses these non-GAAP measures to evaluate and manage the company’s operations. The company believes that discussion of results excluding special items provides a useful analysis of ongoing operating trends. The determination of special items may not be comparable to similarly titled measures used by other companies.

As discussed in 3M’s 2006 Annual Report on Form 10-K, 2006 results included net gains that increased operating income by $523 million. 2006 included net benefits from gains related to the sale of certain portions of 3M’s branded pharmaceuticals business ($1.074 billion), which were partially offset by restructuring actions ($403 million), acquired in-process research and development expenses ($95 million), settlement costs of a previously disclosed antitrust class action ($40 million), and environmental obligations related to the pharmaceuticals business ($13 million).  These items primarily impacted the three-months ended December 31, 2006 (fourth quarter of 2006), except for the $40 million in settlement costs which were incurred in the second quarter of 2006 and certain costs related to the Company’s efforts to sell its pharmaceuticals business ($9 million in the second quarter of 2006 and $13 million in the third quarter of 2006).

The reconciliation provided below, which has been revised from what was previously reported to reflect the new segment structure, reconciles the non-GAAP operating income measure by business segment with the most directly comparable GAAP financial measure for the three months and twelve months ended December 31, 2006.

		Three-months ended Dec. 31, 2006									Twelve-months ended Dec. 31, 2006
OPERATING INCOME BY		Reported						Adjusted			Reported						Adjusted
BUSINESS SEGMENT		GAAP			Special			Non-GAAP			GAAP			Special			Non-GAAP
(Millions)		Oper. Income			items			Oper. Income			Oper. Income			Items			Oper. Income
Industrial and Transportation		$	303		$	15		$	318		$	1,342		$	15		$	1,357
Health Care		999			(695		)	304			1,845			(673		)	1,172
Display and Graphics		222			39			261			1,044			39			1,083
Consumer and Office		154			—			154			629			—			629
Safety, Security and Protection Services		111			10			121			549			10			559
Electro and Communications		56			46			102			411			46			457
Corporate and Unallocated		(35		)	—			(35		)	(124		)	40			(84		)
Total Operating Income		$	1,810		$	(585	)	$	1,225		$	5,696		$	(523	)	$	5,173

 

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Supplemental Unaudited Business Segment Information
Based on Segment Structure Effective in the First Quarter of 2007
Sales Growth

The information presented in the following table represents the percent change in sales from the same period in the preceding year. Local-currency sales include both core plus acquisition volume impacts, in addition to price impacts.  While the Health Care and total company historical sales results did not change, they are provided for reference purposes.

SALES GROWTH

		2005 versus 2004 % change										2006 versus 2005 % change
		First		Second		Third		Fourth		Total		First		Second		Third		Fourth		Total
(Millions)		Quarter		Quarter		Quarter		Quarter		Year		Quarter		Quarter		Quarter		Quarter		Year
Industrial and Transportation
Local-currency		3.1	%	3.7	%	7.8	%	11.0	%	6.4	%	13.7	%	10.8	%	7.1	%	4.6	%	9.0	%
Translation		2.9		3.0		1.8		(3.1	)	1.2		(2.4	)	0.4		1.8		3.3		0.8
Total		6.0	%	6.7	%	9.6	%	7.9	%	7.6	%	11.3	%	11.2	%	8.9	%	7.9	%	9.8	%
Health Care
Local-currency		5.5	%	5.4	%	4.9	%	1.1	%	4.2	%	4.9	%	4.1	%	6.0	%	8.9	%	6.0	%
Translation		2.6		2.1		0.8		(3.6	)	0.4		(3.0	)	0.3		1.9		3.7		0.7
Total		8.1	%	7.5	%	5.7	%	(2.5	)%	4.6	%	1.9	%	4.4	%	7.9	%	12.6	%	6.7	%
Display and Graphics
Local-currency		1.6	%	(1.9	)%	8.4	%	10.6	%	4.6	%	8.6	%	5.4	%	7.4	%	2.7	%	6.0	%
Translation		1.4		0.3		1.2		(2.1	)	0.2		(1.4	)	0.4		0.7		1.4		0.3
Total		3.0	%	(1.6	)%	9.6	%	8.5	%	4.8	%	7.2	%	5.8	%	8.1	%	4.1	%	6.3	%
Consumer and Office
Local-currency		2.6	%	10.1	%	9.3	%	2.9	%	6.1	%	10.6	%	6.3	%	6.6	%	6.7	%	7.4	%
Translation		2.1		2.2		1.3		(1.5	)	1.0		(1.1	)	0.4		1.1		1.9		0.7
Total		4.7	%	12.3	%	10.6	%	1.4	%	7.1	%	9.5	%	6.7	%	7.7	%	8.6	%	8.1	%
Safety, Security and Protection Services
Local-currency		3.0	%	6.8	%	7.9	%	9.6	%	6.8	%	16.0	%	8.5	%	16.6	%	13.5	%	13.7	%
Translation		2.6		2.5		1.3		(2.6	)	1.0		(2.2	)	0.6		2.1		4.1		1.1
Total		5.6	%	9.3	%	9.2	%	7.0	%	7.8	%	13.8	%	9.1	%	18.7	%	17.6	%	14.8	%
Electro and Communications
Local-currency		(3.9	)%	(1.2	)%	3.5	%	7.9	%	1.5	%	8.5	%	4.5	%	2.6	%	0.6	%	4.0	%
Translation		2.5		2.3		1.2		(3.3	)	0.7		(2.2	)	0.5		1.7		3.2		0.8
Total		(1.4	)%	1.1	%	4.7	%	4.6	%	2.2	%	6.3	%	5.0	%	4.3	%	3.8	%	4.8	%
Total Company
Local-currency		2.3	%	3.5	%	7.0	%	7.3	%	5.1	%	10.4	%	7.2	%	7.3	%	5.8	%	7.7	%
Translation		2.3		2.1		1.3		(2.7	)	0.7		(2.1	)	0.3		1.5		2.8		0.6
Total		4.6	%	5.6	%	8.3	%	4.6	%	5.8	%	8.3	%	7.5	%	8.8	%	8.6	%	8.3	%

 

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Supplemental Unaudited Business Segment Information
Health Care Business

The sale of 3M’s branded pharmaceuticals business in December 2006 and January 2007 will negatively impact both sales growth and operating income margins in Health Care and the total company in 2007. Sales growth in 2007 will be negatively impacted as significant pharmaceuticals sales will be in the base 2006 period. As a result, 3M believes the following disaggregated information for 3M Health Care’s remaining businesses (after the sale of pharmaceuticals) and for pharmaceuticals on a stand-alone basis provides useful information.

		First			Second			Third			Fourth			Total
(Millions)		Quarter			Quarter			Quarter			Quarter			Year
NET SALES
Health Care Business without Pharmaceuticals
2006		$	773		$	803		$	797		$	864		$	3,237
2005		744			741			727			751			2,963
2004		690			692			674			747			2,803
Pharmaceuticals
2006		$	193		$	197		$	201		$	183		$	774
2005		204			216			199			178			797
2004		187			198			202			206			793
OPERATING INCOME
Health Care Business without Pharmaceuticals
2006		$	238		$	210		$	227		$	131		$	806
2005		215			218			220			235			888
2004		184			191			185			219			779
Pharmaceuticals
2006		$	60		$	51		$	60		$	868		$	1,039
2005		57			66			53			50			226
2004		40			46			51			57			194

 

As discussed in 3M’s 2006 Annual Report on Form 10-K, the Health Care Business without Pharmaceuticals in the fourth quarter of 2006 included $95 million of expensed in-process research and development costs related to the Brontes acquisition and business-specific restructuring actions that totaled $15 million.  Pharmaceuticals included a combination of items in 2006, which in total positively impacted 2006 operating income by $783 million. This included a $1.074 billion gain on sale of a portion of the pharmaceuticals business, which was partially offset by restructuring actions totaling $278 million and environmental reserves totaling $13 million. These items were primarily recorded in the fourth quarter of 2006, except for certain costs related to the Company’s efforts to sell its pharmaceuticals business ($9 million in the second quarter of 2006 and $13 million in the third quarter of 2006).

SALES GROWTH

		2005 versus 2004 % change										2006 versus 2005 % change
		First		Second		Third		Fourth		Total		First		Second		Third		Fourth		Total
(Millions)		Quarter		Quarter		Quarter		Quarter		Year		Quarter		Quarter		Quarter		Quarter		Year
Health Care Business without Pharmaceuticals
Local-currency		5.2	%	5.0	%	7.0	%	4.0	%	5.3	%	6.8	%	8.1	%	7.8	%	11.3	%	8.5	%
Translation		2.6		2.1		0.8		(3.5	)	0.4		(2.9	)	0.3		1.9		3.7		0.7
Total		7.8	%	7.1	%	7.8	%	0.5	%	5.7	%	3.9	%	8.4	%	9.7	%	15.0	%	9.2	%
Pharmaceuticals Business
Local-currency		6.5	%	6.8	%	(1.9	)%	(9.4	)%	0.3	%	(1.9	)%	(9.4	)%	(0.7	)%	(1.1	)%	(3.5	)%
Translation		2.8		2.0		0.6		(3.9	)	0.3		(3.3	)	0.2		2.0		3.8		0.6
Total		9.3	%	8.8	%	(1.3	)%	(13.3	)%	0.6	%	(5.2	)%	(9.2	)%	1.3	%	2.7	%	(2.9	)%