Exhibit 8.1

 

May 19, 2016

 

3M Company
3M Center
St. Paul, Minnesota 55144-1000

 

Re:     3M Company
Medium-Term Notes, Series F

 

In connection with the Prospectus Supplement dated May 19, 2016 (the “Prospectus Supplement”) to the Prospectus dated May 16, 2014 of 3M Company, a Delaware corporation (the “Company”), relating to the offer of up to $18,000,000,000 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/ Christina Spence
		Christina Spence
		Director, Tax Planning