<DOCUMENT>
<TYPE>EX-15
<SEQUENCE>3
<FILENAME>mmm042359_ex15.txt
<TEXT>
                                                                      EXHIBIT 15


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

Commissioners:

We are aware that our report dated April 19, 2004 on our review of interim
consolidated financial information of 3M Company and Subsidiaries (the
"Company") for the three-month periods ended March 31, 2004 and 2003, and
included in the Company's quarterly report on Form 10-Q is incorporated by
reference in the Company's Post-Effective Amendment No. 5 to the Registration
Statement on Form S-3, for the registration of $639,000,000 aggregate principal
amount of the Company's Liquid Yield Option(TM) Notes due 2032 (the "LYONs") and
the shares of common stock of the Company issuable upon conversion of the LYONs.



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Minneapolis, Minnesota
May 4, 2004

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</DOCUMENT>
