EXHIBIT 23.1


                       CONSENT OF INDEPENDENT ACCOUNTANTS

We consent to the incorporation by reference in this Registration Statement on
Form S-8 of Imation Corp. and its subsidiaries (the "Company") pertaining to the
Imation Corp. Stock Option Plan for Employees of Cemax-Icon, Inc., of our report
dated February 14, 1997, on our audits of the consolidated financial statements
of the Company as of December 31, 1996 and 1995, and for each of the three years
in the period ended December 31, 1996, which is incorporated by reference in the
Company's Annual Report on Form 10-K for the year ended December 31, 1996.

                                         /s/ Coopers & Lybrand L.L.P.
                                         COOPERS & LYBRAND L.L.P.

Minneapolis, Minnesota
September 12, 1997