Exhibit 23.2


                       CONSENT OF INDEPENDENT ACCOUNTANTS


We hereby consent to the incorporation by reference in this Post-Effective
Amendment No. 5 to the Registration Statement on Form S-3 of our report dated
February 9, 2004 relating to the consolidated financial statements, which
appears in the 3M Company Annual Report on Form 10-K for the year ended December
31, 2003. We also consent to the reference to us under the heading "Experts" in
such Registration Statement.


/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP

Minneapolis, Minnesota
May 4, 2004