Response to Revival Statement

Marks & Spencer Group PLC
06 July 2004


6 July 2004

                          MARKS AND SPENCER GROUP PLC

                       ('Marks & Spencer' or 'the Group')


                         RESPONSE TO REVIVAL STATEMENT


The Board of Marks & Spencer notes the announcement made earlier today by
Revival Acquisitions Limited ('Revival') requesting information on the funding
plan of the Marks & Spencer pension fund.

In the light of Revival's statement, the Board of Marks & Spencer would like to
reiterate that they rejected Revival's proposal of not less than 370p per share
made on 16 June 2004 because they believe it significantly undervalued the Group
and its prospects.  It has, therefore, not provided any of the information
requested by Revival.  All information on pensions relevant to Marks & Spencer
and its shareholders is provided in the Annual Report and Accounts for the year
ended 3 April 2004.

Revival has now made contact with the Trustees and it is for them to decide on
their response to Revival's requests.


PRESS ENQUIRIES

Marks & Spencer
Corporate Press Office                020 7268 1919
Investor Relations, Tony Quinlan      020 7268 4195

Tulchan
Andrew Grant                          020 7353 4200
Kirstie Hamilton


The Directors of Marks and Spencer Group plc accept responsibility for the
information contained in this announcement and confirm that, to the best of
their knowledge and belief (having taken all reasonable care to ensure that such
is the case), the information contained in this announcement is in accordance
with the facts and does not omit anything likely to affect the import of such
information.



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