A list of Marks & Spencer stores most at risk of closure has been revealed after the high street chain announced it would close about 60 outlets.

Thirty large stores will close completely, with many more being downsized or replaced by Simply Food outlets as M&S has struggled to turn around its clothing division.

Retail analysts from the Local Data Company (LDC) have compiled a list of stores they believe are most vulnerable. This is not an official list and M&S has remained tight-lipped about which stores will definitely close.

M&S boss says there will be 'more stores, not less'

LDC says M&S is likely to axe town centre locations as shoppers increasingly favour out-of-town retail parks where parking is plentiful.

LDC director Matthew Hopkinson said: “There are 35 towns and cities that have more than two M&S stores either on the high street, in a shopping centre or on the edge of town in a retail park.

“If one removes the large urban centres such as London, Glasgow and other cities, there are 22 towns where one might question the need for two stores.”

“Examples include Milton Keynes, Bournemouth, Durham, Fareham, Stockton-on-Tees, Swindon and Chichester.”

M&S said it was “very disappointed that anyone would choose to speculate in this way.”

“This list is not based on any M&S data and we have not published any locations.

“What we have done is outlined plans to improve our store estate over the next five years which include opening 200 new food stores and selling clothing and home from 60 fewer stores.”

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Chief executive Steve Rowe, who took over in April, plans to close the stores over the next five years as he bids to turn around the retailer.

Rowe said he was: “reshaping our estate now to make it more relevant, more modern and more appropriate to how customers are shopping.”

He added: “These are tough decisions, but vital to building a future M&S that is simpler, more relevant, multi-channel and focused on delivering sustainable returns,” but insisted the program would create more jobs, not cut them.

The full LDC list:

Aberdeen Ayr Banbury Barrow-in-Furness Basildon Birmingham Blackburn Blackpool Bolton Boston Bournemouth Brentwood Bridlington Brierley Hill Bristol Buxton Carlisle Chichester Coventry Darlington Dundee Durham Fareham Hereford Hull Kettering King’s Lynn Leamington Spa Leeds Leicester Liverpool Macclesfield Maidstone Manchester Mansfield Milton Keynes Newcastle Upon Tyne Northwich Nottingham Peterborough Preston Rochdale Sheffield Southampton St Albans Stockton-on-Tees Stoke Swansea Swindon Sunderland Tunbridge Wells Warrington