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EXHIBIT 24
                              POWER OF ATTORNEY

KNOW ALL MEN BY THESE PRESENTS, That the undersigned directors and  the
Principal  Financial  and Accounting Officer of  MINNESOTA  MINING  AND
MANUFACTURING  COMPANY, a Delaware corporation, hereby  constitute  and
appoint  Livio D. DeSimone, Robert J. Burgstahler, John J. Ursu,  Roger
P.  Smith, Janet L. Yeomans and Gregg M. Larson, or any of them,  their
true  and  lawful attorneys-in-fact and agents, and each of  them  with
full  power  to  act without the others, for them and  in  their  name,
place, and stead, in any and all capacities, to do any and all acts and
things  and  execute any and all instruments which said  attorneys  and
agents  may deem necessary or desirable to enable MINNESOTA MINING  AND
MANUFACTURING  COMPANY to comply with the Securities  Exchange  Act  of
1934,  as amended, and any rules, regulations, and requirements of  the
Securities  and Exchange Commission in respect thereof,  in  connection
with  the filing with said Commission of its annual report on Form 10-K
for  the  fiscal year ended December 31, 1999, including  specifically,
but  without  limiting  the  generality of  the  foregoing,  power  and
authority  to  sign  the  name of MINNESOTA  MINING  AND  MANUFACTURING
COMPANY,  and  the  names  of the undersigned directors  and  Principal
Financial  and  Accounting  Officer  to  the  Form  10-K  and  to   any
instruments and documents filed as part of or in connection  with  said
Form 10-K or amendments thereto; and the undersigned hereby ratify  and
confirm all that said attorneys and agents shall do or cause to be done
by virtue hereof.

IN WITNESS WHEREOF, the undersigned have subscribed these presents this
14th day of February, 2000.

  /s/  Livio  D.  DeSimone                 /s/  Robert J. Burgstahler
       Livio  D.  DeSimone                      Robert J. Burgstahler
  Chairman of the Board and                  Vice President
  Chief Executive Officer,                 Principal Financial Officer
          Director                         Principal Accounting Officer


  /s/  Ronald O. Baukol                    /s/  Rozanne L. Ridgway
  Ronald  O. Baukol, Director              Rozanne L.  Ridgway, Director


  /s/ Edward A. Brennan                    /s/ Frank Shrontz
  Edward A. Brennan, Director              Frank Shrontz, Director


  /s/ Edward R. McCracken                  /s/ F. Alan Smith
  Edward R. McCracken, Director            F. Alan Smith, Director


  /s/ Allen E. Murray                      /s/ Louis W. Sullivan
  Allen E. Murray, Director                Louis W. Sullivan, Director


  /s/ Aulana L. Peters
  Aulana L. Peters, Director