<DOCUMENT>
<TYPE>EX-15
<SEQUENCE>4
<FILENAME>q310qexh15.txt
<DESCRIPTION>EXHIBIT 15
<TEXT>

<PAGE> 56

EXHIBIT 15



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

Commissioners:

We are aware that our report dated October 21, 2002, on our reviews of
interim consolidated financial information of 3M Company and Subsidiaries
(the "Company") for the three-month and nine-month periods ended September
30, 2002 and 2001, and included in the Company's Quarterly Report on Form
10-Q for the quarter ended September 30, 2002, is incorporated by reference
in the Company's registration statements on Form S-8 (Registration Nos. 33-
14791, 33-49842, 33-58767, 333-26957, 333-30689, 333-30691, 333-44760, 333-
44692 and 333-73192), Form S-3 (Registration Nos. 33-48089, 333-42660, 333-
48922 and 333-98163), and Form S-4 (Registration No. 333-49830).





/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP






Minneapolis, Minnesota
November 12, 2002




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