Publication of Offering Cir.

RNS Number:4137H
Marks & Spencer PLC
09 November 2007




Publication of Offering Circular


The following offering circular has been approved by the UK Listing Authority 
and is available for viewing:

Offering Circular for Marks and Spencer plc #3,000,000,000 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/4137h_-2007-11-9.pdf




For further information, please contact

Michael Wallace Group Treasurer
Tel: [phone]
Fax: [phone]


DISCLAIMER - INTENDED ADDRESSEES

Please note that the information contained in the Offering Circular may be
addressed to and/or targeted at persons who are residents of particular
countries (specified in the Offering Circular) 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 Offering Circular is not addressed. Prior to
relying on the information contained in the Offering Circular you must ascertain
from the 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.  




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

END

PDIMGMGMKLDGNZM