Rule 2.10 Announcement

Marks & Spencer Group PLC
28 May 2004


Issued: 28 May 2004

Rule 2.10 Announcement - Relevant Securities in Issue

In accordance with Rule 2.10 of the City Code on Takeovers and Mergers, Marks
and Spencer Group plc confirms that, as at close of business on 27 May 2004, it
had in issue 2,265,840,962 ordinary shares of 25 pence each ('Ordinary Shares')
and 121,244,763 B shares of 70 pence each ('B Shares').

The International Securities Identification Numbers for the respective classes
of shares are GB0031274896 for the Ordinary Shares and GB0031274904 for the B
Shares.


Graham Oakley
Group Secretary

Tel: [phone]


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