Directors' Notification of Dealing in Shares

Marks & Spencer PLC
24 March 2000



LETTER TO COMPANY ANNOUNCEMENTS OFFICE

We have been informed today that the following directors and their immediate
family have acquired shares on 22nd March 2000 from the reinvestment of tax
credit in their personal equity plans.  The shares were purchased at a price of
265.0p per share and registered in the name of Marks & Spencer Savings &
Investments Limited.

NAME                                NUMBER OF         TOTAL HOLDING FOLLOWING
                                    SHARES ACQUIRED   NOTIFICATION

Roger Aldridge                            4                55,565  

Robert William Chaigneau Colvill          6
Mrs Particia Rosemary Colvill             3                44,960

Peter Leslie Salsbury                     1                90,474

Sir David Sieff                           2               306,381
                                   
FROM   MISS P J BEARD
       TEL:  [phone]
       MARKS & SPENCER