This report provides an analysis of the internal and external factors influencing Marks and Spencer (M&S). It begins by defining the internal and external environments and their impact on business operations. The report then delves into the specific internal factors, such as brand image, and external factors including economic, political, technological, and social factors, and how they affect M&S. It also examines the company's strengths, weaknesses, opportunities, and threats (SWOT). The report highlights the importance of adapting to changing market trends, leveraging technological advancements, and adhering to legal regulations. Furthermore, it discusses the impact of the COVID-19 pandemic on business operations and the need for strategic adaptation. The report concludes by emphasizing the significance of maintaining brand image and addressing environmental concerns.