MINNESOTA MINING & MANUFACTURING CO
S-8, EX-23, 2000-08-29
ABRASIVE, ASBESTOS & MISC NONMETALLIC MINERAL PRODS
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Exhibit 23.2

CONSENT OF INDEPENDENT AUDITORS


We hereby consent to the incorporation by reference in this
Registration Statement on Form S-8 of our report dated February 14,
2000 relating to the financial statements, which appears in the
Minnesota Mining and Manufacturing Company's Annual Report on Form 10-K
for the year ended December 31, 1999.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
St. Paul, Minnesota
August 29, 2000




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