The retailer said would it would open a new store on the Champs-Elysées towards the end of this year offering a selection of both womenswear and food.
It is also in advanced talks with SSP, which runs a number of M&S Simply Food stores under franchise, to open a number of Simply Food stores in “strategic locations in and around Paris”.
A dedicated website, marksandspencer.fr, is also planned.
"Marks & Spencer has great brand awareness in France and a place in customers' hearts,” M&S CEO Marc Bolland said.
“We're very excited to be returning with an e-commerce and retail offer to delight customers with our full range of clothing and home products, and the exceptional food from our Paris store."
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