Customer Business Units Created in UK Retail

Marks & Spencer PLC
21 December 1999

                                 
  MARKS AND SPENCER CREATES CUSTOMER BUSINESS UNITS IN UK RETAIL
              Changes in Directors' responsibilities
                                 
Marks  and  Spencer today announces the creation of seven  customer
business  units within its UK retail division.  These units,  which
will  each be led by a senior executive reporting directly to Peter
Salsbury, will be structured around customers, not products alone.

The  changes  are  a  continuation of  the  movement  towards  more
customer focused, flatter structures which were announced with  the
interim results in November.

The process of buying and co-ordinating clothes segmented according
to  customer lifestyle is already underway, but will be given a new
impetus  and sharper focus through these new business units.   Each
unit  will  integrate  buying and selling  functions  within  teams
orientated towards particular customer groups.

The   decision  to  create  the  customer  business  units  follows
extensive  research into the needs and shopping habits of  the  M&S
customer, together with a detailed review of buying practices.  The
business   units   will   be   fully   profit   accountable.    The
implementation  of  the  new structure will  begin  with  immediate
effect.

As  a  result  of these changes, Barry Morris, currently  executive
director responsible for food and home procurement will become head
of  the womenswear business unit, which in 1999 represented 20%  of
group  sales.  With immediate effect the following changes to Marks
and Spencer p.l.c. executive director responsibilities are:
     
     Barry Morris        Womenswear Retail
     Guy McCracken       International Retail, IT and Systems
     Joe Rowe            General Merchandise Procurement,
                         Technology and Logistics

The heads of the seven customer business units are:

     Womenswear retail        Barry Morris
     Menswear retail          Nigel Whinnet
     Lingerie retail          Rory Scott
     Childrenswear retail     Rob Anderson
     Home retail              Keith Evans
     Beauty retail            Jacqueline Paterson
     Food retail              Roger Whiteside

The UK Retail Board, which oversees the strategy and goals of the
UK retail division, will now be extended to reflect the new
structure and its objectives of bringing together buying and
selling with a customer focus.   The members of the UK Retail Board
are:

     Barry Morris             Womenswear
     Alan McWalter            Marketing
     Clara Freeman            Selling & Stores
     Joe Rowe                 Procurement
     Roger Aldridge           Property
     Roger Whiteside          Food
     Helena Feltham           Personnel
     Keith Bogg               Direct & e-commerce
     Alison Reed              Finance
     
The UK Retail Board is chaired by Peter Salsbury.
                              
Directors of Marks and Spencer p.l.c. and their responsibilities
are as follows (with effect 1st January 2000):

     Brian Baldock            Non-Executive Chairman
     Peter Salsbury           Chief Executive
     
     Roger Aldridge           Property
     Robert Colvill           Finance and Financial Services
     Clara Freeman            Group Personnel, Communications and
                              UK Selling
     Guy McCracken            International Retail, IT and Systems
     Alan McWalter            Marketing, Direct Mail and e-commerce
     Barry Morris             Womenswear Retail
     Joe Rowe                 General Merchandise Procurement,
                              Technology and Logistics
     
     Non-Executive Directors:
     
     Sir Martin Jacomb
     Sir Michael Perry
     Dame Stella Rimington
     Sir Ralph Robins
     Sir David Sieff
     
     
     
     
     
                             SECRETARY
     
     
     
     Contacts :
     
     Jane Lowe                0171 268 6656
     Victoria Molyneux        0171 268 8642