Directors' Dealings

Marks & Spencer PLC
2 March 2000



DEALING BY DIRECTOR

The Marks and Spencer p.l.c. Employee Benefit Trust has today acquired 808,080
Marks and Spencer shares at a price of 245.2p per share.  The sole beneficiary
of these shares is Luc Vandevelde. Under the terms of the Trust, these shares
will be held in his name and will vest after three years, at which time they
will cease to be subject to forfeiture or the various other restrictions imposed
by the Trust.  Following this notification, Mr Vandevelde's holding stands, at
808,080 shares.

NOTIFICATION OF DIRECTOR'S INTERESTS

Executive options have been granted to Luc Vandevelde on 1st March 2000 at a
price of 261p, as follows:

The options below are exercisable between 3 and 10 years from the date of grant
and are subject to performance criteria on exercise (details of which can be
found in the 1999 Annual Report).

NAME                        NUMBER OF
                            SHARES GRANTED

Luc Vandevelde             1,992,337

The options below are exercisable between 5 and 10 years from the date of
grant and are subject to performance criteria on exercise (details of which
can be found in the 1999 Annual Report).

NAME                    NUMBER OF             TOTAL OPTIONS
                        SHARES GRANTED        HELD FOLLOWING
                                              THIS NOTIFICATION

Luc Vandevelde          1,992,337             3,984,674

These dealings are all in accordance with the terms of Mr Vandevelde's service
contract.