Holding in Company

Marks & Spencer PLC
3 January 2002


3 January 2002

DISCLOSURE OF INTEREST IN VOTING SHARES

Marks and Spencer p.l.c. was notified today that on 2 January 2002 Legal &
General was interested in 85,907,989 ordinary shares in Marks and Spencer
p.l.c. representing 3.01% of the issued share capital of the Company.



MISS P J BEARD

0207 268 6499