


							     EXHIBIT 15





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


We are aware that our report dated April 24, 1995, on our reviews of 
interim condensed consolidated financial information of Minnesota Mining 
and Manufacturing Company and Subsidiaries (the Company) for the three-
month periods ended March 31, 1995 and 1994, and included in the 
Company's Form 10-Q for the quarter ended March 31, 1995, is 
incorporated by reference in the Company's registration statements on 
Form S-8 (Registration Nos. 2-78422, 33-14791, 33-48690, 33-49842, 33-
58763 and 33-58767), and Form S-3 (Registration No. 33-48089).  Pursuant 
to Rule 436(c), under the Securities Act of 1933, this report should not 
be considered a part of the registration statements prepared or 
certified by us within the meaning of Sections 7 and 11 of that Act.





				    /s/ COOPERS & LYBRAND L.L.P.

				    COOPERS & LYBRAND L.L.P.






St. Paul, Minnesota
May 8, 1995


