Marks and Spencer plc (also known as M&S; colloquially known as Marks and Sparks, Marks’s or, simply, Marks) is a major British retailer headquartered in the City of Westminster, London, with 703 stores in the United Kingdom and 361 stores spread across more than 40 countries.

It specialises in the selling of clothing and luxury food products. M&S was founded in 1884 by Michael Marks and Thomas Spencer in Leeds.