Dividend Declaration

Marks & Spencer Group PLC
18 August 2005


Issued: 18 August 2005

B Share Dividend

A non-cumulative preferential dividend of 1.3398 pence per B Share for the six
months ending 25 September 2005 will be paid on 26 September 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 26 August 2005.

Shareholders will be given the opportunity to elect to redeem their B Shares at
70 pence per share on 26 September 2005.

For further information, please contact:

Anthony Clarke
Tel. [phone]



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