The new has stolen viewers’ hearts with audiences declaring it better than John Lewis’s festive campaign.
It follows Mrs Claus, a sleek and sophisticated hero, who sets out to save a little boy’s Christmas.
The boy, Jake, who lives in London, accidentally ruined his sister’s shoes playing with his dog and asks Mrs Claus to find her a new pair.
The glitzy, Hollywood-style advert, shows Mrs Claus wave goodbye to Santa on his old-fashion sledge before she boards her high-tech red helicopter, named R-Dolf, to deliver Jake his Christmas wish.
Mrs Claus makes it back home just in time for Santa to return to find her asleep on the sofa with a gift for him waiting under the tree.
This year's John Lewis advert divided audiences with some people saying they were left disappointed by the highly-anticipated campaign.
By contrast M&S's festive offering seems to be a hit with viewers who took to social media to gush about the commercial.
One user Caitlin said: "The m&s christmas ad beat the john lewis one by far omg."
Another user Rhiannon Miller, wrote: "M&S has taken the role of 'Christmas ad that makes me cry' this year #siblinglove."
Kristina Dimitrova said: "My bestie sent me the @marksandspencer Christmas ad and now I'm crying.
"Well done M&S, it's so perfect! #LoveMrsClaus."
Karen Dodds said: "M&S Christmas Ad: Christmas with love from Mrs Claus. Love love love this advert even without a boxer dog!"
With Lidl and Sainsbury's bringing out Christmas adverts next week the competition is on.