Directors' Dealings

Marks & Spencer PLC
1 February 2000



               DISCLOSURE UNDER RULES 8.1(a), 8.1(b)(i) AND 8.3
                  OF THE CITY CODE ON TAKEOVERS AND MERGERS

DATE OF DEALING               19TH JANUARY 2000
DATE OF DECLARATION           1ST FEBRUARY 2000
DEALING IN                    MARKS AND SPENCER P.L.C.
CLASS OF SECURITY             ORDINARY 25P SHARES

THE FOLLOWING DECLARATION IS MADE BY MARKS AND SPENCER p.l.c. UNDER CATEGORY 3
AND REFERS TO M&S DIRECTORS AND THEIR IMMEDIATELY FAMILY WHO HAVE ACQUIRED
SHARES AUTOMATICALLY FROM THE REINVESTMENT OF DIVIDENDS IN THEIR PERSONAL EQUITY
PLANS.

MARKS & SPENCER SAVINGS & INVESTMENTS LIMITED, THE REGISTERED HOLDER, HAS
ACQUIRED SHARES ON BEHALF OF THE FOLLOWING:

NAME                              AMOUNT      PRICE     TOTAL
                                  BOUGHT      PAID      HELD          % 

Roger Aldridge                      35        309.5p    45,561       <1%

Robert William Chaigneau Colvill    47        309.5p    17,976       <1%
Mrs Patricia Rosemary Colvill       26        309.5p     6,975       <1%

Peter Leslie Salsbury                6        309.5p    65,473       <1%

Sir David Sieff                     16        309.5p   306,379       <1%