Dividend - Update

Marks & Spencer PLC
23 May 2001

FINAL DIVIDEND
SECURITY TITLE
*Ord Shs
MNEMONIC CODE           *MKS
SEDOL CODE              *565-402
DIVIDEND AMOUNT         *5.3p
TOTAL                   *9.0p
PERIOD                  *Year ended 31-03-01
PROVISIONAL EX DATE     *30-05-01
RECORD DATE             *01-06-01
PAYMENT DATE            *20-07-01
NOTES *Drip option available.  This replaces the previous dividend announcement
(RNS No. 9395D) released 22-05-01 at 07:01.  All other details remain unchanged.