Interim Management Statement

Marks & Spencer Group PLC
09 January 2008


                          MARKS AND SPENCER GROUP PLC
                QUARTER 3 2007/08 - INTERIM MANAGEMENT STATEMENT
                          13 weeks to 29 December 2007



•   Group sales up 2.8%
•   UK sales up 2.0%: General Merchandise -0.7%1; Food +5.1%
•   UK like for like sales -2.2%: General Merchandise -3.2%; Food -1.5%
•   International sales up 15.1%



Sir Stuart Rose, Chief Executive said:

'Market conditions became more challenging through November and December. We
continued to drive footfall, and volume growth in General Merchandise was strong
at 5%. Price deflation was 6%, reflecting our continued focus on offering
customers better values. We held market share in General Merchandise at 10.6%2
and in Food at 4.3%3.

'We did not discount in the run up to Christmas. Stock levels were well
controlled over the period. We had a strong start to the Christmas Sale and sale
stocks have now cleared.

'Direct was strong, with sales from our website up 78%, reflecting further
growth in customer numbers, transactions and conversion. International also
performed well with sales up 15.1% over the period.

'We expect trading conditions to remain tough throughout 2008. We are well
positioned with a strong product offer and better than ever values across our
business. We now have 70% of our stores in the modernised format and a strong
pipeline of new space for 2008 and beyond. Direct and International continue to
make good progress.'

Since 6 November we have repurchased 1.18% of our shares in issue at a cost of
£124.8m.

Marks and Spencer Group plc will report its 2007/08 Preliminary results and Q4
trading for the 13 weeks to 29 March 2008 on 20 May 2008.


1   Clothing -1.2%; Home +3.2%

2   Clothing market share: TNS Worldpanel Fashion: 12 weeks ending 11 Nov 2007

3   Food market share: Superpanel, Food & drink: 12 weeks ending 2 Dec 2007


Statements made in this announcement that look forward in time or that express
management's beliefs, expectations or estimates regarding future occurrences and
prospects are 'forward-looking statements' within the meaning of the United
States federal securities laws. These forward-looking statements reflect Marks &
Spencer's current expectations concerning future events and actual results may
differ materially from current expectations or historical results. Any such
forward-looking statements are subject to various risks and uncertainties,
including failure by Marks & Spencer to predict accurately customer preferences;
decline in the demand for products offered by Marks & Spencer; competitive
influences; changes in levels of store traffic or consumer spending habits;
effectiveness of Marks & Spencer's brand awareness and marketing programmes;
general economic conditions or a downturn in the retail or financial services
industries; acts of war or terrorism worldwide; work stoppages, slowdowns or
strikes; and changes in financial and equity markets.



Contacts:

Investor Relations:
Amanda Mellor                     [phone]
Majda Rainer                      [phone]
Corporate Press Office:           [phone]


Investors & Analysts Conference Call:

This will be hosted by Stuart Rose at 08.30 (GMT) on Wednesday 9 January 2008:
Dial in number:         [phone]


A recording of this call will be available until Wednesday 16 January 2008:
Dial in number:         [phone]      Access Code: 137930


Fixed Income Investor Conference Call:

This will be hosted by Ian Dyson at 14.00 (GMT) on Thursday 10 January 2008:
Dial in number:         [phone]


A recording of this call will be available until Thursday 17 January 2008:
Dial in number:         [phone]      Access Code: 137958



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