EXHIBIT 23.1

                         CONSENT OF INDEPENDENT AUDITORS





     We hereby consent to the incorporation by reference in this Amendment No. 1
to the Registration Statement on Form S-4 of Minnesota Mining and Manufacturing
Company of our report dated February 14, 2000, relating to the consolidated
financial statements, which appears in Minnesota Mining and Manufacturing
Company's Annual Report on Form 10-K for the year ended December 31, 1999. We
also consent to the references to us under the headings "Experts" and
"Independent Auditors" in such Registration Statement and the Proxy
Statement/Prospectus included herein.



                                        /s/ PRICEWATERHOUSECOOPERS LLP

                                        PRICEWATERHOUSECOOPERS LLP


St. Paul, Minnesota
January 11, 2001