Trading Update, etc.

MARKS AND SPENCER PLC
27 September 1999

                                    
                                    
                             TRADING UPDATE
                                    
Following press comments about conditions in the high  street, Marks  &
Spencer today sets out their actual UK sales figures for the first half
year.

The exceptionally warm weather in the first weeks of the month meant
that  customers  deferred  their  purchases  of  warmer clothing, and
thereby postponed the improvement in turnover we had  expected.  Sales
have been strong since conditions have been more seasonal, so that
overall sales in September are  in line with the first half year as a
whole.

During the 26 weeks to 25 September, UK sales performance (inc VAT) was
as follows:

                           Actual         Like  for like*
General                     -9.7%              -11.7%
Foods                       -0.3%               -1.5%

Total                       -6.0%               -7.8%

     *  Estimated like for like sales have been calculated  by comparing
     total sales with new and development stores excluded, and sales
     from deflected stores added back.
     
The  results for September have a disproportionate  effect  on the
first  six  months.  It is expected  that  Group  profits before  tax
for the half year, when published, will  be  in  a range  of  £185 million  to
£195 million, before  the  exceptional costs   which  have  already
been  the  subject  of  previous announcements.

Commenting  on  the figures, Peter Salsbury, Chief  Executive, said:

'We  have started a programme of fundamental change, involving every
level in the Company, and the results will take time to emerge.

'Independent surveys measuring quality, the attractiveness  of the
range, values and customer service have all shown positive improvements
since earlier this year.

We  are  confident  that our ranges are better,  and  this  is confirmed
by direct feedback from our customers.'

The  full  results for the half year will be  published  on  2 November.


                                SECRETARY