Rule 8 - Marks & Spencer plc

RNS Number:2389Z
Capital Group Companies Inc
01 June 2004

Lodge with Company Announcements Office (which will publicize and copy to the
Panel). Use separate form for each class of securities in which dealings have
been made.


Date of disclosure: 28 May 2004



DISCLOSURE UNDER RULES 8.1(a), 8.1(b)(i) AND 8.3 OF THE CITY CODE ON TAKEOVERS
AND MERGERS

FORM 8.1/8.3

Date of dealing:                   28 May 2004

Dealing in:                        Marks and Spencer plc



(1)  Class of securities (e.g. ordinary shares):     Ordinary shares


(2)  Amount bought         Amount sold           Price per Unit


     0 shares              23,400 shares         3.5550 - GBP



(3)  Resultant total of the same class owned or controlled:
     (and percentage of class): 108,342,756 shares (5.05%)


(4)  Party making disclosure: The Capital Group Companies, Inc.


(5)  EITHER (a) Name of purchaser/vendor (Note 1) The Capital Group Companies,
Inc.

     OR     (b) If dealing with discretionary client(s) name of fund management
    organization.


(6)  Reason for disclosure (Note 2)

            (a) associate of (i) offeror (Note 3): NO
                        (ii) offeree company:      NO


Specify which category or categories of associate (1-8 overleaf)
If category (8), explain

N/A



(b) Rules 8.3 (i.e. disclosure because of ownership or control of 1% or more of
the class of relevant securities dealt in): YES


Signed, for and on behalf of the party named in (4) above:
(Also print name of signatory): Liliane Corzo
Telephone and extension: (Contact Gina Martinez on [phone])



Note: Specify owner, not nominee or vehicle company.  If relevant, also identify
controller of owners, e.g. where an owner normally acts on instructions of a
controller.

Note: Disclosure might be made for more than one reason; if so, state all
reasons.

Note: Specify which offeror if there is more than one.  When an arrangement
exists with any offeror, with the offeree company or with an associate of any
offeror or of the offeree company in relation to relevant securities, details of
such arrangement must be disclosed, as required by Note 5 on Rule 8.

For full details of disclosure requirements, see Rule 8 of the Code.  If in
doubt, contact the Panel on Takeovers and Mergers Tel. No. 071-382-9026.


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

DCCBVLLLZEBFBBV