M&S may stand for:

• 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

• M&S (production team), British house music production duo

• Mario & Sonic
• Modeling and simulation
• Mud and snow tires

• MS (disambiguation)
• S&M (disambiguation)
• M/S