Dividend Declaration

Marks & Spencer Group PLC
16 February 2005


Issued: 16 February 2005

B Share Dividend

A non-cumulative preferential dividend of 1.3121 pence per B Share for the six
months ending 25 March 2005 will be paid on 29 March 2005 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 25 February 2005.

Shareholders will be given the opportunity to elect to redeem their B Shares at
70 pence per share on 29 March 2005.

For further information, please contact:

Helen Baker
Tel. [phone]


                      This information is provided by RNS
            The company news service from the London Stock Exchange