Trading Statement

Marks & Spencer PLC
12 January 2000


                       TRADING STATEMENT
                       12th JANUARY 2000

UK: Sales (inc. VAT)

Sales for the 6 and 15 week periods to 8th January were:

                                  Actual               Like for
                              % on last year           like
                                                        % on last
                                                           year
                         6 weeks to   15 weeks to      15 weeks to
                         8th January  8th January      8th January*
                                                       
     Clothing, Footwear  -7.9%        -6.7%            
     and Gifts                                         
                                                       
     Home Furnishings    +13.7%       +6.0%            
                         _____        ____             
     General             -6.7%        -6.0%            -8.8%
                                                       
                                                       
     Foods               +3.4%        +3.2%            +1.2%
                                                       
                         ______       ______           ______
     TOTAL               -3.0%        -2.8%            -5.3%
                         ______       ______           ______
                         
*    Like for like sales have been calculated by comparing
     total sales with new and developed stores excluded, and
     with sales deflected from existing stores added back.

The increase in average UK footage over the 15 week period was 4.7%.

The net achieved margin, after cost of reductions, has shown
an improvement over last year's level.

Clothing stock levels have been consistently lower than last
year and were well controlled.

Food sales have shown a more positive trend than in the first
half-year.


Overseas: Sales (in local currencies), including Franchises

Actual sales for the 6 and 15 week periods to 8th January
were:

                                  % on last year
     
                             6 weeks to   15 weeks to
                             8th January  8th January
                             
     Europe (excl. UK)*         -2.2%        +0.9%
                                                
     The Americas:                              
     Brooks Brothers
     (inc.Japan)               +10.4%        +8.1%

     Kings                      +8.3%        +8.0%
                                        
     Far East                   +9.9%        +13.1%
     
                                _____        _____
                                                
     TOTAL                      +4.1%        +5.0%
                                _____        _____
                                                
     
*The reduction in average European footage over the 15 week
period was 4.3%.

               ________________________________
     
Commenting on the Trading Statement, Peter Salsbury, Chief
Executive, said:

'We have maintained careful and effective control of margins
and markdowns during a difficult trading period for the
Company.  Our stock position is clean and provides us with a
positive base for the Spring season.'


                              G. OAKLEY
                           COMPANY SECRETARY


For further information please contact:
Corporate Press Office - 0171 268 1919


The Directors of Marks and Spencer plc accept responsibility
for the information contained in this statement.  To the best
of the knowledge and belief of the Directors (who have taken
all reasonable care to ensure that such is the case), the
information contained in this document is in accordance with
the facts and does not omit anything likely to affect the
import of such information.