Directors' Dealings

Marks & Spencer PLC
19 January 2000

                           DEALINGS BY DIRECTORS

We have been informed today that the following directors and their immediate
family have acquired shares under the company's dividend reinvestment plan at
a price of 328.5p per share.  The shares were purchased on 14th January 2000. 

Name                                    Number of          Total Holding
                                     Shares Acquired   Following Notification   
         
Roger Aldridge                              441                
Marylynne Aldridge                           28                45,526

Robert William Colvill                      154
Mrs Patricia Rosemary Colvill                53                24,878

Sir Martin Jacomb                             5
Zeban Nominees ACC JMA                       93
Zeban Nominees ACC JEV                       46                22,404

Barry Simon Morris                           52                 4,781

Dame Stella Rimington                        36                 3,209

Sir Ralph Robins                             29                 2,613

Shares held in a non beneficial trust:

The Hon. David Daniel Sieff
Mrs Jennifer Rait Sieff                      47                67,951
Jonathan David Sieff

DISCLOSURE UNDER RULES 8.1(A), 8.1(B)(I) AND 8.3
OF THE CITY CODE ON TAKEOVERS AND MERGERS

DATE OF DEALING          14TH JANUARY 2000
DEALING IN               MARKS AND SPENCER PLC
CLASS OF SECURITY        ORDINARY 25P SHARES

The following declaration is made by Marks and Spencer Plc under Category 3
and refers to M&S Directors and their immediate family who have acquired shares
automatically under the company's evergreen dividend reinvestment plan.

Name of Registered Holder                    Amount    Price     Total     %
                                             Bought    Paid      Held

Roger Aldridge                                441      328.5p    42,997   <1%
Marylynne Aldridge                             28      328.5p     2,529   <1%

Robert William Colvill                        154      328.5p    17,929   <1%
Mrs Patricia Rosemary Colvill                  53      328.5p     6,949   <1%

Sir Martin Jacomb                               5      328.5p
Zeban Nominees ACC JMA                         93      328.5p    11,379   <1%
Zeban Nominees ACC JEV                         46      328.5p    11,025   <1%
  (Lady Evelyn Jacomb)

Barry Simon Morris                             52      328.5p     4,781   <1%

Dame Stella Rimington                          36      328.5p     3,209   <1%

Sir Ralph Robins                               29      328.5p     2,613   <1%

Shares held in a non beneficiary trust:

The Hon. David Daniel Sieff
Mrs Jennifer Rait Sieff                        47      328.5p    67,951   <1%
Johathan David Sieff