Publication of Prospectus

RNS Number:2185U
Marks & Spencer PLC
02 April 2007

Publication of Final Terms



The following Final Terms have been submitted to the UK Listing Authority and is
available for viewing:


Marks and Spencer - Final Terms for issue of #400,000,000 5.875 per cent. Notes
due 2012 under the #3,000,000,000 European 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/2185u_-2007-4-2.pdf


For further information, please contact



Mike Wallace, Group Treasurer
Marks and Spencer plc
Waterside House, 35 North Wharf Road,
London, W2 1NW
020 7935 4422




DISCLAIMER - INTENDED ADDRESSEES



Please note that the information contained in the Final Terms may be addressed
to and/or targeted at persons who are residents of particular countries
(specified in the Final Terms and the Offering Circular in respect of the
Programme dated 13 November 2006) 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 Final Terms is not addressed. Prior to relying on the
information contained in the Final Terms you must ascertain from the Final Terms
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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END

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