Overseas Listings

Marks & Spencer PLC
7 December 2001

                     MARKS & SPENCER ANNOUNCES DELISTING

                      FROM CONTINENTAL EUROPEAN MARKETS

Marks and Spencer p.l.c. today announces that it will be seeking to
discontinue its secondary listings of its ordinary shares from the market of
Euronext Paris, and of its depositary receipts from Euronext Brussels and
Amsterdam. This action is being taken given the low volume of shares traded on
these markets, the annual cost of maintaining these listings and the very low
percentage of shares held via these listings.

Further details will be made available in the local markets shortly.

Marks and Spencer p.l.c.

Corporate Press Office:

020 7268 1919

Investor Relations:

020 7268 4195/6594