Marks & Spencer (M & S) is a British retailer, with 760 stores in more than 30 countries around the world. It is one of the most widely recognized and iconic chain stores in the UK, with 520 stores, and is the largest clothing retailer in the country, as well as billions of pounds of food retailer. Most of the shops selling these two categories. It also has a second line of business selling homewares, such as bedding, but this is much smaller than the other two.