 The Minnesota Mining and Manufacturing Company ( 3M ) was founded in 1902 in Two Harbors , Minnesota , and was later moved to Duluth , Saint Paul , and then Maplewood . The founders of 3M got their start by manufacturing sandpaper . Under the leadership of William L. McKnight , the company established product lines such as abrasives for wet sanding , masking tape and other adhesives , roofing granules , resins , and films . 
