79

EXHIBIT 23

                       CONSENT OF INDEPENDENT AUDITORS

We  hereby  consent to the incorporation by reference in the Registration
Statements  of  Minnesota Mining and Manufacturing Company  on  Form  S-8
(Registration  Nos.  33-14791, 33-49842, 33-58767, 333-26957,  333-30689,
333-30691, 333-44760 and 333-44692), Form S-3 (Registration  Nos.  33-
48089,  333-42660  and  333-48922), and Form S-4  (Registration  No. 333-
49830),  of  our  report  dated  February  12,  2001,  relating  to   the
consolidated financial statements which appears in this Annual Report  on
Form 10-K.



/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
St. Paul, Minnesota
February 19, 2001