MARKS & Spencer put the finishing touches to its restructuring yesterday by selling US supermarkets business Kings for £35.4m.

The New Jersey-based chain, which operates 26 stores, was acquired by M&S in 1988 but is no longer seen as a core part of the business.

M&S came close to selling the business in 2002 but yesterday agreed a deal with a US investor group including Bruce Weitz, a retail management veteran.

Other recent changes at M&S have seen it dispose of its store card and financial services operation and close its Lifestore venture.

M&S finance director Ian Dyson said: "The disposal of Kings is the last part of our programme to refocus Marks & Spencer.

"Kings is a strong brand with a committed workforce, but it does not fit within our core business."

M&S, which features footballer Jamie Redknapp and pundits Ian Wright and Alan Hansen in its advertising campaign, is renovating its Darlington store to include a cafe Revive and in-store bakery.