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EXHIBIT 15
October 31, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We are aware that our report dated October 23, 2000, on our reviews of
interim unaudited consolidated financial information of Minnesota
Mining and Manufacturing Company and Subsidiaries (the Company) for
the three-month and nine-month periods ended September 30, 2000 and
1999, and included in the Company's Quarterly Report on Form 10-Q for
the quarter ended September 30, 2000, 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 and 333-44692), and Form S-3 (Registration Nos. 33-48089, 333-
42660 and a registration statement dated October 30, 2000, for the
registration of up to $1,500,000,000 aggregate principal amount of
debt securities).
/s/ PricewaterhouseCoopers LLP
PricewaterhouseCoopers LLP
