Publication of Offering Circular

RNS Number : 9622H
Marks & Spencer PLC
11 November 2008

Marks and Spencer plc

11 November 2008

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/9622H_-2008-11-11.pdf

For further information, please contact

Michael Wallace, Group Treasurer
Tel: +44 (0) 208 718 7506
Fax: +44 (0) 208 718 2699

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.

This publication does not constitute an offering of the Notes described in the Offering Circular for sale in the United States. This is
not for distribution in the United States. The Notes have not been, and will not be, registered under the United States Securities Act of
1933, as amended (the "Securities Act") and are subject to U.S. tax law requirements. Subject to certain exceptions, Notes may not be
offered, sold or delivered within the United States or to, or for the account or benefit of U.S. persons, as such terms are defined in
Regulation S under the Securities Act. There will be no public offering of the Notes in the United States.

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

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