Directorate

MARKS AND SPENCER PLC
30 September 1999


                               
Marks   &  Spencer  today  announces  changes  to  its   Board
structure.   Responsibility for each  strategic  area  of  the
business  is  placed with an Executive Director now  reporting
directly to the Chief Executive.

The  new  flatter Board structure will result in faster,  more
customer-focused decision making.  It will help accelerate the
implementation  of the next steps in the Group's  strategy  to
grow  its 3 business units : UK Retail, Overseas Retail and Financial
Services.

As  a  result, Andrew Stone and James Benfield will take early
retirement  from  the  Company and leave  the  Board  on  31st
December 1999.

From today Board responsibilities will be:

     Brian Baldock       -    Chairman
     Peter Salsbury      -    Chief Executive

Reporting to the Chief Executive:

     Roger Aldridge      -    Property
     Robert Colvill      -    Finance and Financial Services
     Clara Freeman       -    Personnel, Group Communications
                              and UK Stores
     Guy  McCracken      -    Overseas Retail  and  Group
                              Logistics
     Alan McWalter       -    Marketing, Direct Mail  and  E-
                              commerce (from 1st Jan 2000)
     Barry Morris        -    Food and Home Procurement
     Joe Rowe            -    Clothing Procurement
                               
Peter Salsbury said:

'We  have  come  a long way in transforming the  business  and
placing  the customer at the centre of everything we  do,  but
there  is still a lot to do.  This structure supports the  key
strategic  steps  ahead,  such as the  better  procurement  of
merchandise, further development of the relationship with  our
customer, new selling channels and the cultural transformation
of the business.

'Andrew  Stone has made a remarkable contribution to  Marks  &
Spencer  during his 33 years with the Company,  not  least  in
actively   supporting  the  changes  made  this   year.    His
creativity  and energy have been immense assets to  the  Board
and we all thank Andrew and wish him well for the future.

'James  Benfield has shown great commitment in  a  variety  of
roles  during  29 years at Marks & Spencer.  I would  like  to
thank  him  in  particular for helping to  establish  our  new
Marketing function and we all wish James well for the future.'



                           SECRETARY
Contacts:
Mark Ashman         0171 268 2217
Jane Lowe           0171 268 6656
Cheryl Kuczynski    0171 268 6436