Trading Statement

Marks & Spencer PLC
9 October 2001

9th October 2001

                  SECOND QUARTER UK RETAIL TRADING STATEMENT

                       12 WEEKS TO 29th SEPTEMBER 2001

Sales for the 12-week period to 29th September increased by 2.8%.

There was a steady improvement in clothing performance throughout the quarter.
Progress was seen particularly in Womenswear, driven by better product appeal
and supported by the Autumn launch of the 'Perfect' campaign, with its focus
on classically stylish merchandise for our core customers.

Food sales continued the first quarter trend after adjusting for the impact of
reducing inflation.

Details of UK sales performance (incl. VAT) are shown below. Like-for-like
sales are noted in brackets and have been estimated by comparing total sales
with new, developed and closed stores excluded.

                           12 weeks to          26 weeks to 29th September %
                       29th September % on              on Last Year
                            Last Year
Clothing, Footwear             +0.8                         -4.8
and Gifts
Home                           +6.6                         +2.0
                         ______________                 _____________
General Merchandise        +1.3* (+1.1)                 -4.2 (-4.8)
Food                       +4.9 (+3.4)                  +5.4 (+4.2)
                         ______________                 _____________
Total                       +2.8 (+2.1)                  -0.2 (-1.0)
                         ______________                 _____________

*The effect of last year's fuel strike is to impact this quarter's comparative
performance of general merchandise by some 2.6%.

Per Una was launched in 33 stores on Friday 28th September and therefore only
two days' sales are included in these results, the impact being negligible.
Initial customer response has been very positive.

The Interim Results will be announced on Tuesday, 6th November.

Commenting on the Trading Statement, Luc Vandevelde, Chairman and Chief
Executive, said:

'We have been encouraged by the response of our customers to the improvements
we have made to the appeal, quality and fit of our clothing.

While very mindful of the fact that the current economic environment is
uncertain and may impact the High Street over the crucial Christmas trading
period, we believe our customers will appreciate the continuing improvements
we are making to our products as well as to the store environment.'

For more information please contact:

Corporate Press Team:           020 7268 1919

Investor Relations:             020 7268 4195/6594