UNITED STATES
                      SECURITIES AND EXCHANGE COMMISSION
                            Washington, D.C.  20549

                                 SCHEDULE 13G/A
                  UNDER THE SECURITIES EXCHANGE ACT OF 1934

     INFORMATION TO BE INCLUDED IN STATEMENTS FILED PURSUANT TO RULES
              13d-1(b), (c), AND (d) AND AMENDMENTS THERETO FILED
                           PURSUANT TO RULE 13d-2(b)

                            (AMENDMENT NO 1)*

                                 Polycom, Inc.
- ---------------------------------------------------------------------
                               (Name of Issuer)

                                Common Stock
- ---------------------------------------------------------------------
                    (Title of Class and Securities)

                                  73172K104
- ---------------------------------------------------------------------
                                (CUSIP Number)

                              December 31, 1999
- ---------------------------------------------------------------------
            (Date of Event which Requires Filing of this Statement)

          Check the appropriate box to designate the rule pursuant
          to which this Schedule is filed


           (   ) Rule 13d-1(b)
           ( x ) Rule 13d-1(c)
           (   ) Rule 13d-1(d)
                        ------------------------------


     *The remainder of this cover page shall be filled out for a
reporting person's initial filing on this form with respect to the
subject class of securities, and for any subsequent amendment
containing information which would alter the disclosures provided
in a prior cover page.

     The information required in the remainder of this cover page shall
not be deemed to be "filed" for the purpose of Section 18 of the
Securities Exchange Act of 1934 or otherwise subject to the
liabilities of that section of the Act but shall be subject to all
other provisions of the Act.

                                 SCHEDULE 13G

CUSIP No. 73172K104
- ---------------------------------------------------------------------

(1)  NAMES OF REPORTING PERSONS
     Minnesota Mining and Manufacturing Company ("3M")

     S.S. OR I.R.S. IDENTIFICATION NOS. OF ABOVE PERSONS
     41-0417775

- ---------------------------------------------------------------------
(2)  CHECK THE APPROPRIATE BOX IF A MEMBER OF A GROUP:
     (a)  ( )
     (b)  ( )
- ----------------------------------------------------------------------
(3)  SEC USE ONLY

- -----------------------------------------------------------------------
(4)  CITIZENSHIP OR PLACE OF ORGANIZATION

     Delaware
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                                   (5)  SOLE VOTING POWER
       NUMBER OF                        2,000,000
        SHARES                     ------------------------------------
     BENEFICIALLY                  (6)  SHARED VOTING POWER
       OWNED BY                         N/A
         EACH                      ------------------------------------
       REPORTING                   (7)  SOLE DISPOSITIVE POWER
        PERSON                          2,000,000
         WITH                      ------------------------------------
                                   (8)  SHARED DISPOSITIVE POWER
                                        N/A
- ---------------------------------------------------------------------
(9)  AGGREGATE AMOUNT BENEFICIALLY OWNED BY EACH REPORTING PERSON
     2,000,000
- ---------------------------------------------------------------------
(10) CHECK BOX IF THE AGGREGATE AMOUNT IN ROW 9 EXCLUDES CERTAIN
     SHARES*                                      (  )
- ---------------------------------------------------------------------
(11) PERCENT OF CLASS REPRESENTED BY AMOUNT IN ROW 9
     6.1%
- ---------------------------------------------------------------------
(12) TYPE OF REPORTING PERSON*
     CO
- ---------------------------------------------------------------------



ITEM 1(A).     NAME OF ISSUER:
               Polycom, Inc.

ITEM 1(B).     ADDRESS OF ISSUER'S PRINCIPAL EXECUTIVE OFFICES:
               2584 Junction Avenue, San Jose, CA  95134

ITEM 2(A).     NAME OF PERSONS FILING:
               Minnesota Mining and Manufacturing Company

ITEM 2(B).     ADDRESS OF PRINCIPAL BUSINESS OFFICE OR, IF NONE,
               RESIDENCE:

               3M Center, Building 220-12E-02, P.O. Box 33428, St.
               Paul, Minnesota 55133
               --------------------------------------------------------

ITEM 2(C)      CITIZENSHIP:

               Delaware.
               --------------------------------------------------------

ITEM 2(D)      TITLE OF CLASS OF SECURITIES:

               Common Stock
               --------------------------------------------------------

ITEM 2(E)      CUSIP NUMBER:

               73172K104
               --------------------------------------------------------

ITEM 3.       IF THIS STATEMENT IS FILED PURSUANT TO RULES 13d-1(b), OR
               13d-2(b) OR (c), CHECK WHETHER THE PERSON FILING IS A:

               (a) |_| Broker or dealer registered under Section 15 of
                       the Act.

               (b) |_| Bank as defined in Section 3(a)(6) of the Act.

               (c) |_| Insurance Company as defined in Section 3(a)(19)
                       of the Act.

               (d) |_| Investment Company registered under Section 8 of
                       the Investment Company Act of 1940.

               (e) |_| An investment adviser in accordance with Section
                       240.13d-1(b)(1)(ii)(E);


               (f) |_| An employee benefit plan or endowment fund in
                       accordance with Section 240.13d- 1(b)(1)ii)(F).

               (g) |_| A parent holding company or control person, in
                       accordance with Section 240.13d-1(b)(1)(ii)(G);

               (h) |_| A savings association as defined in Section 3(b)
                       of the Federal Deposit Insurance Act;

               (i) |_| A church plan that is excluded from the
                       definition of an investment company under
                       section 3(c)(14) of the Investment Company Act
                       of 1940;

               (j) |_| Group, in accordance with Section 240.13d-
                       1(b)(1)(ii)(J).

               If this statement is filed pursuant to Section 240.13d-
               1(c), check this box.  [X]


ITEM 4.        OWNERSHIP.

               Provide the following information regarding the
               aggregate number and percentage of the class of
               securities of the issues identified in Item 1.

               (a) Amount beneficially owned:

               3M beneficially owns 2,000,000 of the outstanding
               shares of Common Stock, par value $0.0005 per share
               of the Issuer identified in Item 1. (the "Common
               Stock").

               (b) Percent of Class:

               6.1% (based upon 32,829,013 shares of the Company's
               Common Stock outstanding as of October 3, 1999, as
               disclosed in the Company's Form 10-Q for the quarterly
               period ended November 3, 1999.)

               (c) Number of Shares as to which such person has:

                  (i)   Sole voting power               2,000,000
                  (ii)  Shared voting power                   N/A
                  (iii) Sole dispositive power          2,000,000
                  (iv)  Shared dispositive power              N/A


ITEM 5.        OWNERSHIP OF FIVE PERCENT OR LESS OF A CLASS.

               N/A

ITEM 6.        OWNERSHIP OF MORE THAN FIVE PERCENT ON BEHALF OF ANOTHER
               PERSON.

               N/A

ITEM 7.        IDENTIFICATION AND CLASSIFICATION OF THE SUBSIDIARY
               WHICH ACQUIRED THE SECURITIES BEING REPORTED ON BY THE
               PARENT HOLDING COMPANY.

               N/A

ITEM 8.        IDENTIFICATION AND CLASSIFICATION OF MEMBERS OF THE
               GROUP.

               N/A

ITEM 9.        NOTICE OF DISSOLUTION OF GROUP.

               N/A

ITEM 10.       CERTIFICATIONS.


     By signing below I certify that, to the best of my knowledge and
belief, the securities referred to above were not acquired and are not
held for the purpose of or with the effect of changing or influencing
the control of the issuer of the securities and were not acquired and
are not held in connection with or as a participant in any transaction
having that purpose or effect.

                                SIGNATURE


After reasonable inquiry and to the best of my knowledge and belief, I
certify that the information set forth in this statement is true,
complete and correct.


Dated:  February 14, 2000


                                  Minnesota Mining and
                                  Manufacturing Company

                                   /s/Gregg M. Larson
                                   ----------------------------------

                                   Name:  Gregg M. Larson
                                   Title: Assistant Secretary