Kier Group has announced the M&S will be a 20,000 sq ft unit in Norcross.
The initial planing application for the site off Norcross Lane was made to Wyre Council in February 2017.
The latest news is that M&S are set to move onto the site along with a drive through Costa and the UK's first drive through Taco Bell.
Kier Properties also said that advanced negotiations were taking place with other national brands, with a view to letting the remaining space.
There will be 354 car parking spaces with an additional 14 disabled spaces, 8 parent and child spaces, 2 grill spaces and 4 cycle spaces.
There will also be another car park for staff members that will have 27 spaces.