Marks and Spencer plc (also known as M&S), is a British retailer headquartered in London with over 700 stores in the UK and more than 300 stores spread across over 40 countries. It specialises in the sale of clothing and luxury food products.

Founded in Leeds, UK in 1884, Marks & Spencer became the first British retailer to make a pre-tax profit of over £1 billion in 1998. It is listed on the London Stock Exchange and is a constituent of the FTSE 100 Index.