Directors' Notification of Dealing in Shares

Marks & Spencer PLC
26 May 2000


DEALING BY DIRECTORS

The trustees of the Marks and Spencer 1997 Employees Profit Sharing Scheme have
purchased 4,447,905 shares in Marks and Spencer as follows:

DATE OF PURCHASE       NUMBER OF SHARES PURCHASED     AVERAGE PRICE

23 MAY 2000               1,750,000                     251.2579p
24 MAY 2000               1,500,000                     262.4324p
25 MAY 2000               1,197,905                     255.0103p

These shares will be apportioned to staff on 2 June 2000.  At that time an
announcement will be made concerning the allocation of shares to individual
directors.