Its Clacton and London Holloway Road branches were to close by early 2019, M&S said, to coincide with new food stores opening nearby.
The firm, which has struggled in recent years aside from its food offering, wants to trim its estate.
The figure includes 21 that have already closed and 14 stores newly identified for closure. Alongside relocations, conversions, downsizes and the introduction of concessions, these closures will radically reshape M&S's Clothing & Home space.
'Closing stores isn't easy but it is vital for the future of M&S.
"I would urge them to consider relocating the Fleetwood M&S store to Lord Street to safeguard local jobs, as well as offering the people of Fleetwood the opportunity to continue shopping in the heart of our community".
In five years' time more than 100 Marks & Spencer stores will have closed as part of the retailer's attempts to stem its decline.
Since turnround specialist Archie Norman was named M&S chairman previous year, however, the pace of restructuring has increased.
The chain now has 300 clothing and home stores in the United Kingdom and just shy of 600 Simply Food outlets - the majority franchise-owned.
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M&S is "perilously close" to losing its decades-long status as the UK's number one clothing retailer to Primark. If the stores do close, the employees will be redeployed or offered redeployment before redundancy.
Shares in M&S were down 3 percent at 1017 GMT.
Making the announcement today, a spokesman said more and more sales were moving online which has contributed to the decision.
They will concentrate on expanding its online operation in the hope it will bring in a third of all sales by 2022 and squeeze more cash out of its hugely successful food business.
"In 2018 GlobalData forecasts its shares will be 7.6% in clothing - virtually halving in two decades".
Their original plan was to open 200 new Simply Food stores in the coming months which has now been reduced to just 36.
The scaling-back of its store estate was launched in November 2016 by Steve Rowe, who rose from the shop floor to chief executive.
"M&S certainly does not need to have so much space and so many stores to deliver its current non-food revenue - GBP3.8bn in March 2017 from 303 stores and 11.3m sq ft of selling space", Hinton says.