UNITED STATES
                           Washington, D.C. 20549

                                  FORM 8-K

                               CURRENT REPORT

                    Pursuant to Section 13 or 15(d) of the
                        Securities Exchange Act of 1934

                          Date of Report:  May 23, 2003
                        (Date of earliest event reported)

                                  3M COMPANY
            (Exact name of registrant as specified in its charter)

                               File No. 1-3285
                           (Commission File Number)

                    Delaware                            41-0417775
            (State of Incorporation)              (I.R.S. Employer
                                             Identification Number)

            3M Center                                  55144-1000
            St. Paul, Minnesota                        (Zip Code)
                   (Address of principal executive offices)

                 Registrant's telephone, including area code:
                                 (651) 733-1110



3M announced in September 2002 a strategic realignment of its organization,
designed to achieve faster growth and a closer focus on its markets and
customers.  This realignment resulted in seven reportable business segments
compared to the previous structure of six reportable business segments.  These
structural changes were driven by 3M's strategic planning process and represent
an important step toward access to its larger and faster-growing markets.
Internal management reporting for the new reportable business segments
commenced January 1, 2003.

On April 4, 2003, 3M in a Current Report on Form 8-K, furnished supplemental
unaudited financial information on both an annual and quarterly basis for the
years ended December 31, 2002, 2001 and 2000, reflecting the realigned
segments.  The company reported comparative results under this new structure
in its Quarterly Report on Form 10-Q for the quarter ended March 31, 2003
(the "Quarterly Report").

This Current Report on Form 8-K provides an update to 3M's Annual Report on
Form 10-K for the year ended December 31, 2002 (the "Annual Report").
This update relates only to segments and non-GAAP financial measures.
Since this update relates only to these items, this document should be read
with reference to the Quarterly Report, which describes significant
developments since the preparation of the Annual Report.  The segment
information provided in Item 1, "Business", Item 8, Note 4, "Goodwill and
Indefinite-Lived Intangible Assets", and Item 8, Note 12, "Business Segments"
contained in 3M's Annual Report has been reclassified to reflect 3M's
realigned segments.  3M has also updated its Management Discussion and
Analysis (MD&A) to reflect this realignment.  In addition, 3M has updated
information, primarily in MD&A, to be consistent with the new requirements
of Item 10 of Regulation S-K that became effective on March 28, 2003.
New Item 10(e) of Regulation S-K regulates the use of non-GAAP financial
measures in filings with the Securities and Exchange Commission on or after
March 28, 2003.  The company will now be able to incorporate the updated
information by reference into future registration statements or
post-effective amendments to existing registration statements. The updated
information is included in Item 7 of this Current Report on Form 8-K.


Exhibit No.   Description
-----------   ------------
    12        Calculation of Ratio of Earnings to Fixed Charges
    23        Consent of Independent Accountants

   99.1       Updates to Annual Report on Form 10-K:
              Part I, Items 1 through 4
              Part II, Items 5 through 9


     Pursuant to the requirements of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be
signed on its behalf by the undersigned thereunto duly authorized.

                          3M Company

                     By:  /s/ Patrick D. Campbell
                          Senior Vice President and Chief Financial Officer
                          (Principal Financial Officer)

Dated:  May 23, 2003