Directors' Dealings

Marks & Spencer PLC
1 February 2000


Letter to Company Announcements Office


Dealing by Directors

We have been informed today that the following directors and their immediate
family acquired shares on 19th January 2000 arising from the reinvestment of
dividends in their personal equity plans.   The shares were purchased at a price
of 309.5 per share and registered in the name of Marks and Spencer Savings and
Investments Limited.


Name                   Number of Shares Acquired    Total Holding Following
                                                    Notification


Robert Aldridge                        35                         45,561
Robert William Chaigneau Colvill       47                
Mrs Patricia Rosemary Colvill          26                         24,951
Peter Leslie Salsbury                   6                         65,473
Sir David Sieff                        16                        306,379


Letter from Miss P J Beard, Marks and Spencer PLC, Tel [phone],