The closures are part of plans announced in May to shut more than 100 shops by 2022.
It comes after the retailer’s profits fell by nearly two-thirds to £176.4million last year.
Sacha Berendji, retail, operations and property director at M&S, said: “Closing stores isn’t easy but it is vital for the future of M&S.”
Under the plans, M&S is aiming to move at least a third of sales online and have fewer, better home and clothing stores.
The closures come at a time of growing crisis on the high street as retailers face increasing pressure to survive amid rising costs.
Household name Toys R Us collapsed earlier this year, with Maplin and Poundworld also going under.
And fashion chain New Look, Mothercare and Carpetright have announced store closures.