SCOTTISH Marks and Spencer stores in Glasgow, Ayr and Dundee have been identified as being at risk of closure.
The shopping giant is set to shut 30 of its large stores, with another 45 set to be downscaled or replaced by Simply Food outlets.
Retail analysts have compiled a list of areas it considers to be vulnerable, some of which have been open for decades.
READ MORE: Marks & Spencer to close 60 UK clothing stores as profits plunge to £231M
The Scottish Daily Mail has reported that at least store is expected to shut in Glasgow, with shops in Ayr and Dundee also highlighted as being under threat.
Though M&S has yet to confirm which locations will be axed, experts at the Local Data Company have identified those locations it believes are most at risk.
Using a series of measurements designed to understand the economic health of high streets, one of LDC's findings are that shoppers are moving away from the high street in favour of retail parks.
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."
This list is not from M&S and it does not mean the stores involved form part of the official closure programme.
READ MORE: Marks & Spencer to close 60 UK clothing stores as profits plunge to £231M
M&S said: "We are 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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