Exhibit 8.1

 

September 2, 2011

 

3M Company

3M Center

St. Paul, Minnesota 55144-1000

 

Re: 3M Company

Medium-Term Notes, Series F

 

In connection with the Prospectus Supplement dated September 2, 2011 (the “Prospectus Supplement”) to the Prospectus dated August 5, 2011 of 3M company, a Delaware corporation (the “Company”), relating to the offer of up to $3,000,000,000 aggregate principal amount of the Company’s Medium-Term Notes, Series F, I hereby consent to the use of my name and confirm to you my opinion as set forth under “Certain U.S. Federal Income Tax Considerations” in the Prospectus Supplement.

 

Very truly yours,

 

 

/s/ Lauri B. Ink
Lauri B. Ink
Senior Tax Counsel