

Exhibit 23.

April 21, 1995

Board of Directors
Minnesota Mining and
  Manufacturing Company
3M Center
St. Paul, Minnesota

As Assistant General Counsel and Assistant Secretary of Minnesota
Mining and Manufacturing Company ("3M"), I have examined the
Restated Certificate of Incorporation and the Bylaws of 3M, as
amended to date, the pertinent corporate records, including the
minutes of the Annual Meeting of Stockholders and Board of 
Directors of 3M, and have conducted such other investigation as I
have deemed necessary, and I have advised 3M in connection with
the registration under the Securities act of 1933, as amended, of
3,000,000 shares of 3M common stock without par value.  The said
shares are to be offered and sold in connection with 3M's 1992
General Employees Stock Purchase Plan.

I am of the opinion that:

  1.  3M has been duly incorporated and is an existing
  corporation in good standing under the laws of the
  State of Delaware.

  2.  All of 3M's presently outstanding common stock is validly
  issued, fully paid, and nonassessable.

  3.  The Board of Directors has duly authorized the issuance of
  the 3,000,000 shares.

  4.  Any authorized but unissued shares which may be optioned
  and sold pursuant to the Plan, when issued, will be
  duly authorized, validly issued, fully paid, and 
  nonassessable.

I hereby consent to the use of this opinion for filing with the
aforementioned registration statement.

Yours truly,

/s/ Roger P. Smith

Roger P. Smith
Assistant General Counsel
  and Assistant Secretary

