M&S may stand for:
Companies
Marks & Spencer, a British department store established in 1884 M&S, former name of Dutch fashion retailer MS Mode McCormick & Schmick's, American seafood restaurant chain
Music
M&S (production team), British house music production duo
Other uses Mario & Sonic Modeling and simulation Mud and snow tires
See also MS (disambiguation) S&M (disambiguation) M/S