SECURITIES AND EXCHANGE COMMISSION

Washington, D. C.    20549
                                              
FORM 8-K
CURRENT REPORT

Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934

Date of Report: February 14, 1994   (Date of earliest event
reported)

MINNESOTA MINING AND MANUFACTURING COMPANY
(Exact name of registrant as specified in its charter)

File No. 1-3285
(Commission File Number)

           Delaware                        41-0417775
(State or other jurisdiction of         (I.R.S. Employer
incorporation or organization)       Identification Number)

            3M Center                         55144-1000
      St. Paul, Minnesota                     (Zip Code)
(Address of principal executive offices)

     (612) 733-1110
     (Registrant's telephone,
     including area code)

     
      
Item 5.   Other Events  

The Board of Directors of Minnesota Mining and Manufacturing
Company approved a split of the issued shares of 
common stock two-for-one, with such additional 
shares of common stock to be distributed on or about 
April 8, 1994 to holders of record at the 
close of business on March 15, 1994.

SIGNATURE

Pursuant to the requirements of the 
Securities Exchange Act of 1934, the registrant 
has duly caused this report to be signed on its behalf 
by the undersigned thereunto duly authorized 
on the date indicated.

                         MINNESOTA MINING AND
                         MANUFACTURING COMPANY

                         By  /s/ Dwight A. Peterson    
                              Dwight A. Peterson  
                              Vice President
                              and Treasurer

Date February 14, 1994