Directors' Dealings

Marks & Spencer PLC
13 December 1999

DEALING BY DIRECTOR

We have been informed today that on Friday 10 December 1999 Sir David Sieff
transferred 2,000 shares from his own holding into a non-beneficial trust
registered in the names of Sir David Sieff, Lady Jennifer Rait Sieff and Mr
Jonathan David Sieff.

Mr Sieff's beneficial holding now stands at 306,363 shares and his non
beneficial holding stands at 67,904 shares.

Miss P J Beard
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