Issue of Debt

RNS Number:6861J                                                          
Marks & Spencer PLC
11 December 2007



Publication of Drawdown Offering Circular

The following Drawdown Offering Circular has been submitted to the UK Listing
Authority and is available for viewing:

Marks and Spencer plc- Drawdown Offering Circular for the issue of £250,000,000
Puttable Callable Reset Notes due 2037 under the £3,000,000,000 Euro Medium Term
Note Programme.

To view the full document, please paste the following URL into the address bar
of your browser.


http://www.rns-pdf.londonstockexchange.com/rns/6861j_-2007-12-11.pdf


For further information, please contact

Mike Wallace, Group Treasurer
Marks and Spencer plc
Waterside House, 35 North Wharf Road,
London, W2 1NW
020 8718 7506

DISCLAIMER - INTENDED ADDRESSEES

Please note that the information contained in the Drawdown Offering Circular may
be addressed to and/or targeted at persons who are residents of particular
countries (specified in the Drawdown Offering Circular and the Offering Circular
in respect of the Programme dated 9 November 2007) only and is not intended for
use and should not be relied upon by any person outside these countries and/or
to whom the offer contained in the Drawdown Offering Circular is not addressed.
Prior to relying on the information contained in the Drawdown Offering Circular
you must ascertain from the Drawdown Offering Circular whether or not you are
part of the intended addressees of the information contained therein.

Your right to access this service is conditional upon complying with the above
requirement.


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