Dividend Declaration

Marks & Spencer Group PLC
24 February 2006


B Share Dividend

A non-cumulative preferential dividend of 1.1917 pence per B Share for the six
months ending 25 March 2006 will be paid on 27 March 2006 to holders of B Shares
whose names are on the Register of Members of Marks and Spencer Group plc at the
close of business on 24 February 2006.

Shareholders will be given the opportunity to elect to redeem their B Shares at
70 pence per share on 27 March 2006.




For further information, please contact:

Anthony Clarke
Tel. [phone]




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