According to the Ellesmere Port Pioneer, the 150,000 sq ft development has been nicknamed the "Marble Arch of the North" and is expected to create over 350 jobs.
The store will be the company's largest outside of London and will include a 950-space car park.
Ellesmere Port and Neston MP Andrew Miller told the newspaper: "I understand construction on the site is to start this month. I have had a very positive message from M&S about their drive to reach the hard-to-get areas of the town in terms of who they employ."
Fencing has been erected and the land has been cleared and prepared, the publication reported, although the firm has not yet given a start date for the construction.
This comes after the Hull Daily Mail reported the regeneration of the Humbrol factory in Hull could provide jobs for users of concrete tools.
Written by Jonathan Gordon