Response to Statement by Mr Philip Green

Marks & Spencer PLC
10 February 2000

                 
                                                              
           RESPONSE TO STATEMENT BY MR PHILIP GREEN
                               
Marks  &  Spencer is, of course, pleased that Mr Philip  Green
has now clarified his position and withdrawn.  This allows  us
to  continue  to concentrate on our most important priorities;
restoring our customers' belief in the excellence of  Marks  &
Spencer  and  thereby  re-generating  shareholder  value   and
rewarding the loyalty and hard work of our people.

Substantial change has already been achieved.  The right plans
have  been put in hand, and while they will take time, we  are
confident they will deliver.


                           SECRETARY


Further information :

Corporate Press Office        0171 268 1919