Dividend Declaration

Marks & Spencer Group PLC
16 August 2004


Issued: 16 August 2004

B Share Dividend

A non-cumulative preferential dividend of 1.1842 pence per B Share for the six
months ending 25 September 2004 will be paid on 27 September 2004 to holders of
B Shares whose names are on the Register of Members of Marks and Spencer Group
plc at the close of business on 27 August 2004.

Shareholders will be given the opportunity to elect to redeem their B Shares at
70 pence per share on 27 September 2004.


For further information, please contact:
Helen Baker
Tel. [phone]



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