3M (MMM) 10-K2008 FY Annual report

Filed: 17 Feb 09, 12:00am

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Removed: acceleration, began, beneath, clarity, converted, deduction, dispose, domestic, draft, enhancement, Essex, expensing, hardware, importance, interactive, kiosk, land, LePage, Mercury, mining, Mortality, network, Online, protected, relocation, repatriate, repatriated, representing, reversed, RP, Superior, theft, ultrasound, wider

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EXHIBIT 23

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (Registration Nos. 33-14791, 33-49842, 33-58763, 33-58767, 333-26957, 333-30689, 333-30691, 333-44760, 333-44692, 333-73192, 333-101727, 333-101751, 333-109282, 333-128251, 333-130150, 333-151039, 333-156626 and 333-156627) and Form S-3 (Registration Nos. 33-48089, 333-42660, 333-98163, 333-112563 and 333-132041) of 3M Company of our report dated February 10, 2009, relating to the financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 10-K.

/s/ PricewaterhouseCoopers LLP

PricewaterhouseCoopers LLP
Minneapolis, Minnesota
February 13, 2009