

                                                             EXHIBIT 15



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


We  are  aware that our report dated July 29, 1996 on our  reviews  of
interim  condensed  consolidated financial  information  of  Minnesota
Mining  and  Manufacturing Company and Subsidiaries (the Company)  for
the  three-month and six-month periods ended June 30, 1996  and  1995,
and included in the Company's Form 10-Q for the quarter ended June 30,
1996,  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
July 29, 1996



