Exhibit 8.1
September 2, 2011
3M Company
3M Center
St. Paul, Minnesota 55144-1000
Re: 3M Company
Medium-Term Notes, Series F
In connection with the Prospectus Supplement dated September 2, 2011 (the “Prospectus Supplement”) to the Prospectus dated August 5, 2011 of 3M company, a Delaware corporation (the “Company”), relating to the offer of up to $3,000,000,000 aggregate principal amount of the Company’s Medium-Term Notes, Series F, I hereby consent to the use of my name and confirm to you my opinion as set forth under “Certain U.S. Federal Income Tax Considerations” in the Prospectus Supplement.
Very truly yours,
/s/ Lauri B. Ink |
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Lauri B. Ink |
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Senior Tax Counsel |
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