

                                                          EXHIBIT 12

         MINNESOTA MINING AND MANUFACTURING COMPANY AND SUBSIDIARIES

              CALCULATION OF RATIO OF EARNINGS TO FIXED CHARGES
                             (Dollars in millions)
                                  (Unaudited)
 
                            Nine Months  
                              Ended 
                           September 30, Year    Year    Year    Year   Year
                               1995      1994    1993    1992    1991   1990
EARNINGS                     -------- ------- ------- ------- ------- -------
Income Before Income Taxes,
  Minority Interest and        
  Cumulative Effect of
  Accounting Changes           $1,770  $2,154  $2,002  $1,947  $1,877  $2,135 

Add:
Interest on debt                   91      87      50      76      97      98 

Interest component of the
ESOP benefit expense               28      39      41      42      44      45 

Portion of rent under
operating leases 
representative of the
interest component                 37      49      47      47      47      44 

Less:
Equity in undistributed
income of 20-50% owned
companies                          --       2      --      (1)     (6)      1 
                             -------- ------- ------- ------- ------- -------
TOTAL EARNINGS AVAILABLE
FOR FIXED CHARGES              $1,926  $2,327  $2,140  $2,113  $2,071  $2,321 

FIXED CHARGES
 
Interest on debt                   91      87      50      76      97      98 

Interest component of the
ESOP benefit expense               28      39      41      42      44      45 

Portion of rent under
operating leases
representative of the
interest component                 37      49      47      47      47      44 
                               ------  ------  ------  ------  ------  ------ 
TOTAL FIXED CHARGES              $156    $175    $138    $165    $188    $187 

RATIO OF EARNINGS TO 
FIXED CHARGES                   12.35   13.30   15.51   12.81   11.02   12.42 

