M&S share price has dipped again after news the retailer issued 70,000 to 800,000 20% discount vouchers to employees and pensioners in an attempt to boost trading. Sales are still down since Christmas, and while it may be convenient to blame consumer confidence or "tough trading conditions" or interest rates, where M&S are concerned, other controllable factors are clearly contributing to the decline. In fact, if you have the vouchers, there is every possibility they'll still be in your pocket at the end of the day.

Take their clothing. Last weekend I visited M&S at Hedge End. Out of a large selection of suits there were actually only two choices. One,a grey city pin, had the right jacket size but not the right trouser size. For the other, the complete opposite. They had the right trouser size but not the jacket. Are there any sales assistants?

I wait for one. I give up and wander away to another section. I come back. I wait. I give up again. I overhear an old dear confide to her friend "they used to do fantastic stuff in M&S but they seem to have stopped doing it for some reason". I couldn't make up this comment. I come back. I wait. Finally, after about fifteen minutes, a sales assistant appears only to say "We don't keep stock Sir. Just whats on the rails. We can order it in for you?."

Order it in? Great! Shall I just wait here for three days, by the changing room? I leave. Next day I visit M&S in Portsmouth. Unbelievably, in the grey pin suit, they have the right trousers but not the right jacket size. It's Sunday trading, so I have no chance of making it back to Hedge End before closing to get a full set.

During the week, as I still need a suit, I interrupt my commute home and get out at Oxford Circus. I walk to Marble Arch, home to the largest M&S store in the UK. Inside, I have to give right of way to a sales assistant before going up the escalator to Mens. Rails and Rails of suits to walk passed. Their biggest store in the UK, a huge choice of suits, but still the same issue. You can't get a complete set.

Tough trading conditions. Don't give me that cow crap, when the buying conditions are impossible!