Disposal, etc

MARKS AND SPENCER PLC
14 September 1999

          
  MARKS & SPENCER ANNOUNCES ITS INTENTION TO SELL U.S. BASED
                      KINGS SUPER MARKETS
                               
After completing a review of its North American businesses,
M&S today announces its intention to sell Kings, its New
Jersey supermarket operation, and to retain and develop Brooks
Brothers, both in the U.S. and internationally.

These decisions mark a further step in the implementation of
M&S strategy to develop a successful international business by
focussing on its key brands with international appeal.

The review recognised that the Kings Super Market business,
although profitable and of high quality, did not fit Marks &
Spencer's international strategy.  Kings operates successfully
in New Jersey and has the potential for further growth and
expansion in this region. However, the development of a
regional food supermarket business in North America does not
form part of Marks & Spencer's future plans.

The review also concluded that Brooks Brothers has the
potential for growth both in the United States and
internationally.  Brooks Brothers operates 148 stores across
the United States with a further 71 stores in Japan and 6
franchise stores in Hong Kong and Taiwan.

Guy McCracken, Managing Director, International said :

'Kings is a profitable well run business which operates 25
stores and enjoys a reputation for high quality foods and
outstanding customer service which reflect great credit on the
management and employees.

'Marks & Spencer is determined to develop a successful
international business. The decision to retain Brooks Brothers
clearly signals our intention to further develop this
important part of our international portfolio.'

Marks & Spencer has appointed Morgan Stanley Dean Witter to
handle the sale of Kings Super Markets.




                           Secretary


For further information contact :

Marks & Spencer

Media
Mark Ashman         0171 268 2217
Jane Lowe           0171 268 6656

Investor Relations

 Robert Colvill Finance Director 0171 268 8599

Corporate Finance

 Jeff Denton           0171 268 8878

Morgan Stanley Dean Witter (New York)

Josh Weber           [phone]

Brunswick Public Relations

London   Stuart Bruseth      0171 404 5959
New York Kate   Inverarity
         Mayer Resnick      [phone]