Significant Accounting Policies (Tables)

9 Months Ended

Sep. 30, 2011

Significant Accounting Policies

Earnings per share

	Three months ended September 30,				Nine months ended  September 30,
(Amounts in millions, except per share amounts)	2011		2010		2011		2010
Numerator:
Net income attributable to 3M	$	1,088	$	1,106	$	3,329	$	3,157
Denominator:
Denominator for weighted average 3M common shares outstanding – basic	707.7		714.0		710.9		713.4
Dilution associated with the Company’s stock-based compensation plans	7.8		11.2		11.9		11.4
Denominator for weighted average 3M common shares outstanding – diluted	715.5		725.2		722.8		724.8
Earnings per share attributable to 3M common shareholders – basic	$	1.54	$	1.55	$	4.68	$	4.42
Earnings per share attributable to 3M common shareholders – diluted	$	1.52	$	1.53	$	4.61	$	4.36