The Daily Mail has revealed a list of town and cities where Marks & Spencer stores are thought to be most vulnerable.
The list, which follows the news that the retailer is to close 30 of its largest stores, includes stores in Blackburn, Blackpool and Preston.
The list is not from M&S, and as yet the retailer has not named the stores set for closure.
A further 45 stores will be replaced by the retailer's Simply Food outlets.
An M&S spokesman said: "I can confirm that we will close 30 stores.
"60 is the number affected but with that we will be closing 30 stores and there are locations where we will have stores that we will convert to a food store.
"45 will be converted or downsized to Simply Food stores.
"Every single location is different and what you won't get is some good numbers which add up together. What was said on Tuesday is these are plans over the next five years.
"In five years there will be more M&S stores than there are today.
"The list that has appeared in the Daily Mail is pure speculation. It 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."
He added they will confirm each store over the next five years when it is affected.
More to follow