Dividend Declaration

Marks & Spencer Group PLC
20 February 2004


Issued: 20 February 2004

B Share Dividend

A non-cumulative preferential dividend of 0.9971 pence per B Share will be paid
on 25 March 2004 to holders of B Shares whose names are on the Register of
Members of Marks and Spencer Group p.l.c. at the close of business on 27
February 2004.

Shareholders will be given the opportunity to to elect to redeem their B Shares
at 70 pence per share on 25 March 2004.

For further information, please contact:
Helen Baker
Tel. [phone]



                      This information is provided by RNS
            The company news service from the London Stock Exchange