马莎百货（LSE：MKS,OTCBB：MAKSY）（Marks & Spencer，有时亦标记为M&S、Marks and Sparks、Marks、Marks's）是一间英国的零售商，总公司位于伦敦，目前在全世界超过30个国家设有约760间分店。马莎百货是英国最具代表性的连锁商店之一，至2007年3月为止，在英国境内拥有520间分店，同时也是英国最大的服装零售商，而食品的销售也占了很大的比重。大部分的分店皆以销售服装和食品为主，而马莎百货也开始销售家用品，例如寝具织品，但销售仍然以前两者为主。

Marks and Spencer plc (also known as M&S) is a major British multinational retailer headquartered in the City of Westminster, London. It is listed on the London Stock Exchange and is a constituent of the FTSE 100 Index.

It specialises in the selling of clothing, home products and luxury food products. M&S was founded in 1884 by Michael Marks and Thomas Spencer in Leeds. The company also began to sell branded goods like Kellogg's Corn Flakes in November 2008.